BOSTON PUBLIC UBBABY
INDIVIDUAL INCOME
nX REIURNS 1990
▲ RETURNS FILED $ TAX COMPUTATIONS $
SALARIES & WAGES $ TAXABLE INCOME ▼
▲ EXEMPTIONS $ STANDARD DEDUCTIONS
ADJUSTED GROSS INCOME $ INCOME TAX
NET GAINS ▲ NET LOSSES T TAX LIABILITY
ITEMIZED DEDUCTIONS $ ADJUSTMENTS T
T IRAS $ MARITAL STATUS T DEPENDENTS
INTEREST T ALTERNATIVE MINIMUM TAX
$ NONTAXABLE RETURNS T TAX REFUNDS
▲ TAX CREDITS T SOURCES OF INCOME $
DIVIDENDS ▲ ROYALTIES $ CAPITAL GAINS
$ EARNED INCOME CREDIT T TAX RATES ▲
STATISTICS OF INCOME DIVISION
ISBN 0-16-036293-8
780160"362934
0000
For sale by the U.S. Governmcnl Priming Office
Supennlcndent of Documcnis. Mail Slop; SSOP, Washinglon, DC 20402 -')32»
ISBN 0-16-036293-8
Department
ofthe
Treasury
Internal
Revenue
Service
Individual
Income Tax
Returns 1990
Publication 1304 (Rev. 8-93)
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Margaret Milner Richardson
Commissioner
Michael Dolan
Deputy Commissioner
Phil Brand
Chief Operations Officer
Judy Van Alfen
Assistant Commissioner
(Returns Processing)
Fritz Scheuren
Director
Statistics of Income Division
David Paris
Chief
Individual Statistics Branch
This report contains data on sources of income, adjusted gross
income, exemptions, deductions, taxable income, income tax,
modified income tax, tax credits, self-employment tax, and
taxpayments. Classifications are by tax status, size of adjusted
gross income, marital status, and type of tax computation.
Additional unpublished information from individual income
tax returns, classified by size of adjusted gross income, is
available on a reimbursable basis. A public-use tape file, the
Individual Tax File, containing the records selected for the
Statistics of Income sample is also available on a reimbursable
basis. The file is suitable primarily for making national-level
estimates.
The Statistics of Income Division Statistical Information
Services (SIS) staff provides data, statistical analysis, and
information in response to requests from customers in the
IRS, other government agencies, congressional offices,
businesses, academic institutions, and the public. In addition,
the SIS staff provides data referral services, acts as liaison
between requesters and IRS analysts on technical questions,
and arranges for sales and transmittals of publications and
published tables. The SIS staff can be reached by telephone
on (202) 874-0410, or by fax on (202) 874-0922.
Suggested Citation:
Internal Revenue Service
Statistics of Income-1990
Individual Income Tax Returns
Washington, DC 1993
RECBVED
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Contents
Section 1 Page
Introduction and Changes in Law
Requirements for Filing 1
Changes in Law 3
The 1979 Income Concept 5
Comparison of Adjusted Gross Income with 1979 Income Concept 6
Section 2
Description of the Sample
Sample Selection 11
Sample Design and Selection Criteria 12
Method of Estimation 12
Table Presentation 12
Processing and Management of the Sample 12
Sample Redesign 14
Section 3
Basic Tables
Part 1 — Returns Filed and Sources of Income 16
Part 2 — Exemptions and Itemized Deductions 37
Part 3 — Tax Computation 45
Section 4
Explanation of Tenns 59
Section 5
1990 Fonns and Instmctions 79
Section 6
Index 133
Section 1
Introduction and
Changes in Law
This report contains complete individual in-
come tax data for Tax Year 1990. The statistics are
based on a stratified probability sample of individ-
ual income tax returns, selected before audit, which
represents a population of approximately 1 14 mil-
lion Forms 1040 (including returns filed electroni-
cally), 1040A, and 1040EZ filed for Tax Year 1990.
Table A on the following page presents se-
lected income and tax items for Tax Years 1980,
1985, 1988, 1989, and 1990, and provides the per-
centage change for each item between 1989 and
1990. When comparing income and tax items from
different years, it is important to consider any changes
in the tax law which may have affected the data.
For Tax Year 1990, the number of individual
tax returns filed increased 1.6 million, or 1.4 per-
cent. Adjusted gross income (AGI) grew $149.1
billion, or 4.6 percent for 1990, a slight drop-off
from the 5.6 percent growth recorded for 1989.
Four components of AGI showed sizable changes
for 1990: net capital gain less loss dropped 22.3
percent, taxable distributions from Individual Re-
tirement Arrangements increased 26.5 percent, un-
employment compensation climbed 27.8 percent,
and total adjustments rose 38.3 percent (see Section
1, Changes in £aw/ Total income tax, defined as
the sum of income tax after credits and the alterna-
tive minimum tax, grew 3.3 percent to $447.1 billion.
This report is divided into six sections. Section
1 explains the requirements for filing, changes in
the law for 1990, and the 1979 Income Concept.
Section 2 describes the sample of individual in-
come tax returns upon which the statistics are based.
Section 3 contains tables of detailed aggregate
statistics on individual tax returns. Section 4 pro-
vides explanations of the terms used in the tables.
The tax forms and instructions appear in Section 5,
and Section 6 contains a subject index.
Requirements for Filing
The Internal Revenue Code of 1986, as
amended, provides the legal basis for the tax activ-
ity detailed in this volume. The filing requirements
Edward B. Gross, Jr. was responsible for the text and production of this report. Technical assistance was
provided by Michael Strudler. This report was prepared under the direction of Jeff Hartzok. Chief, Retiuns
Analysis Section, Individual Statistics Branch.
Individual Returns 1990
Table A.— Selected Income and Tax Items for Selected Years, 1980 — 1990
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Percent
change, 1989
to 1990
ID
121
(3)
14)
lEI
16)
All returns
Form 1 040 returns
Form 1 040A returns
Form 1 040E2 returns
Total income, amount
Adjusted gross income, less deficit
Salaries and wages:
Number of returns
Amount
Taxable interest received:
Number of returns
Amount
Dividends in adjusted gross income:
Number of returns
Amount ,
Business or profession net income less loss:
Number of leturns
Amount
Net capital gain less loss in adjusted gross income':
Number of returns
Amount
Pensions and annuities in adjusted gross income:
Number of returns
Amount
Rent and royalty net income less loss
in adiusted gross income:
Number of returns
Amount
Partnersfiip and S Corporation net income less loss:
Number of returns
Amount
Farm net income less loss:
Number of returns
Amount
Total statutory adjustments:
Number of returns
Amount
Individual Retirement Arrangement payments:
Number of returns
Amount
Self-employed (Keogh) retirement plan:
Number of returns
Amount
Number of CKemptions
Total deductions:
f^umber of returns ^ . . .i
Amount .' . .
Total itemized deductions:
Number of returns
Amount
Medical and dental expense
Taxes paid
Interest paid
Contributions
Taxable income:
Number of returns
Amount
Income tax before credits:
Number of returns
Amount
Total tax credits
Cflild care credit
Credit for the elderly or disabled
Foreign tax credit
Income tax after credits
Total income tax:
Number of returns
Amount
93,902,469
67,122,592
36,779,877
NA
1,642,346,568
1,613,731,497
83,802,109
1,349,842,802
49,019,676
102,009,444
10,738,982
38,761,263
8,881,119
56,129,164
8.929,474
29,669,600
7,373,704
43,339,736
8,208,132
4,106,381
2,608,430
■1,792,466
13,148,919
28,614,061
2,564,421
3,430,894
668,936
2,007,666
227,925,098
88,491,261
346,000,156
28,950,282
218,028,139
14,972,082
69,404.276
91.187,006
25,809,608
88,104,696
1,279,986,360
76,135,819
266,294,316
7,216,839
966,439
134,993
1,341,676
249,078,475
73,906,244
250,341,440
101,660,287
67,006,426
18,124,702
16,529,160
2,401,033,782
2,305,951,483
87,198.001
1,928,200,978
64.626,434
182.109.194
16.627.679
66.046,361
11,900,341
78,772,577
12,679,494
68.277.779
13,133,295
96,096,003
9,644,496
-12,963,726
6,487,671
-2,626,691
2,620,861
•12,006,483
37,763,418
96,082,299
16.205,846
38,211,574
675,822
6,181,993
244.180,202
96,848,626
654,733,523'
39,848,184
405,023,525
22,926,214
128,084,618
180,094,678
47,962,848
96,124,046
1,820,740,833
85,994,216
332,166,333
10,248,044
3,127,702
108,642
782,661
321,917,289
82,846,420
326,710,254
109,708,280
71,369,242
19,066,166
19,282,873
3,111,221,671
3,083,019.783
93.257,370
2,337,984,129
69.421.338
186,981,636
22,903,166
77,329,607
13,671,440
126,323,260
14,309,236
163,768,209
16,481,248
138,786,886
9,985,858
-1,278,809
6,899.223
67,080,226
2,367,527
-1,176,537
10,747,370
28,201,888
6,361,421
11,881,764
814,686
6,626,908
221,884,006
108,819,935
685,954,065'
31,902,986
396,216,466
17,993,829
120,628,182
179,737,720
60,949,273
90.281,729
2.069.966,980
90.218.979
418.889,166
7.047.140
3.812.849
68,904
1,087,203
411.842.026
87.135,332
412.869,909
112,136,673
71,663,466
20,478,063
20,094,154
3,280,931,125
3,256,368,166
96,487,922
2,449,630,553
69,881,648
220,015,823
23,079,692
81,309,036
14,160,696
132,737,680
16,069,662
145,630,930
16,816,830
147,368,442
9,747.254
-1,438.266
6.928.288
63.092,066
2,369,718
-213,939
9,926,729
24,672,969
5,824,914
10,828,694
822,363
6,326,166
223,766,252
111,311,212
740,409,033'
31,972,317
430,977,999
20,920,881
131,299,652
193,186,034
56,469,206
92,313,789
2.173,345,881
92,246,066
438,240,138
6,131,134
2.439,471
64,490
1,311,742
432,109,004
89,178,365
432,939,998
113,717,138
69,270,236
26,917,288
18,629,614
3,439.401.579
3.406.427.348
96,729,912
2,699,401,271
70,369,662
227,083,888
22,904,441
80,168.636
14.637.691
141.430.193
12.121,625
113,169,106
17,014,091
169.294.448
10.258,013
3,764,049
5,977,468
67,022,231
2.321,154
-433,762
16,648,032
33,974.231
6.223.737
9,868,219
824.327
6.777,646
227,649,246
112,796,712
789.941.576
32.174.938
468.486.066
21.466,687
140.011.461
208,354,360
57,242.767
93,148,332
2,263,661,230
93,089,368
463,127,579
6,831,187
2,649,004
61,898
1,682,307
446,296,392
89,862,434
447,126,703
1.4
-3.2
26.6
-7.8
4.8
4.6
1.3
6.1
0.7
3.2
-0.8
-1.4
3.4
6.6
-19.5
-22.3
1.2
8.1
6.2
NA
0.8
6.2
-1.6
NA
67.7
38.3
-10.3
-9.0
0.2
7.1
1.7
1.3
6.7
0.6
6.4
2.6
6.6
7.9
3.2
0.9
4.2
0,9
3.4
11.4
4.5
-4.0
28.3
3.3
0.8
3.3
NA: Not applicable
U: Unavailable
' Includes capital gain distributions.
' Includes total itemized deductions, charitable contributions for non-itemizers, and zero braci^et amount on non-itemized deductions.
' Includes total itemized deductions, and basic and additional standard deductions (zero bracket amount in lieu of standard deduction for prior year returns).
Individual Returns 1990
Figure 1. — General Filing Requirements
Marital Status
Filing Status
Age
Gross Income
Single (including divorced and
legally separated)
Single
under 65
65 or older
$5,300
$6,100
Head of household
under 65
65 or older
$6,800
$7,600
Married with a child and living apart
from spouse during the last 6
months of 1990
Head of household
under 65
65 or older
$6,800
$7,600
Married and living with spouse at
the end of 1990 (or on the date
spouse died)
Married, joint return
under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)
$9,550
$10,200
$10,850
Married, separate return
any age
$2,050
Married and not living with spouse
at end of 1990 (or on the date
spouse died)
Married, joint or separate
return
any age
$2,050
Single
under 65
65 or older
$5,300
$6,100
Widowed before 1990 and not
remarried in 1990
Head of household
under 65
65 or older
$6,800
$7,600
Qualifying widow(er) with under 65
dependent child 65 or older
$7,500
$8,150
for Tax Year 1990 were generally based on gross
income, filing status, marital status, age, and to a
lesser extent on dependency and blindness. Gross
income included all income received in the form of
money, property, and services that was not ex-
pressly exempt from tax. Generally, a citizen or
resident of the United States was required to file a
tax return if gross income for the year was at least
as much as the amount shown for the appropriate
filing status in Figure 1. If the taxpayer could be
claimed as a dependent by another person (such as
a parent). Figure 2 was used.
In addition to the general filing requirements,
an individual was obligated to file a return for Tax
Year 1990 if he or she;
1. was liable for any of the following taxes:
• social security tax on unreported tip income;
• uncollected social security tax or railroad
retirement tax on reported tip income;
• alternative minimum tax;
• tax on an individual retirement arrange-
ment (IRA) or qualified retirement plan,
• tax from the recapture of investment credit
or low-income housing credit;
2. received any advance earned income credit
(AEIC) payments;
3. had net earnings from self-employment of at
least $400; and
4. had wages of $100 or more from a church or
qualified church-controlled organization that
was exempt from employer social security taxes.
Data shown in this report include individuals
who were not required to file tax returns, but did so
for any of a number of reasons. For example, an
individual might have filed a return to obtain a
refund of tax withheld, or to take advantage of the
earned income credit.
Changes in Law
All major changes in effect for Tax Year 1990
which influenced the Statistics of Income data are
listed below in alphabetical order. Section 4, Expla-
Individual Returns 1990
Figure 2. — Filing Requirements for Children and Other Dependents
If someone (such as a parent) can claim the filer as a
dependent, and any of the four following conditions apply,
he or she must file a return.
In this figure, unearned income includes taxable interest
and dividends. Earned income includes wages, tips, and
taxable scholarships and fellowships.
1. Single dependents under 65
Must file a return if —
Unearned
income was:
and
the total of that income plus
earned income was:
$1 or more
$0
more than $500
more than $3,250
2. Single dependents 65 or older or blind
Must file a retum if —
• Earned income was more than $4,050, or
• Unearned income was more than $1,300 ($2,100 if 65 or
older and bhnd), or
• Gross income was more than the total of earned income
(up to $3,250) or $500. whichever is larger, plus $800
($1,600 if 65 or older and blind).
nation of Terms, provides more detailed explana-
tions and definitions of the terms used in this report.
Deduction for One-Half of Self-Employment
Tax
Beginning in 1990, if an individual had income
from self-employment and he or she owed self-em-
ployment tax, the taxpayer was allowed to deduct
one-half of that tax. The deduction was entered on
Form 1040, line 25 as an adjustment to total in-
come.
Earned Income Credit
The earned income credit was increased to a
maximum $953 for 1990. Some credit was avail-
able to qualified individuals whose earned income
and AGI were each less than $20,264. For 1 989, the
3. Married dependents under 65
Must file a retum if —
• Earned income was more than $2,725, or
• They had any unearned income and gross income was
more than $500, or
• Gross income was at least $5 and spouse files a separate
retum on Form 1040 and itemizes deductions
4. Married dependents 65 or older or blind
Must file a retirni if —
• Eamedincome was more than $3,375, or
• Unearned income was more than $1,150 ($1,800 if 65 or
older and blind), or
• Gross income was more than the total of earned income
(up to $2,725) or $500. whichever is greater, plus $650
($1,300 if 65 or older and blind)
• Gross income was at least $5 and spouse files a separate
retum on Form 1040 and itemizes deductions.
maximum credit was $910, and it phased out en-
tirely if income or earnings exceeded $19,340.
Exemptions
The amount of each individual personal ex-
emption increased to $2,050 for 1990 from $2,000
for 1989. The deduction for exemptions phased out
for taxpayers with taxable income above certain
limits. The limits, which varied according to mari-
tal status, were adjusted for inflation for Tax Year
1990.
Exclusion of Interest from Series EE U.S. Savings
Bonds
If a taxpayer cashed series EE U.S. savings
bonds in 1 990 that were issued after 1 989, he or sne
may have been able to exclude from income part or
all of the interest paid on those bonds. The follow-
Individual Returns 1990
ing requirements must have been satisfied to ex-
clude any part of the interest:
1. the bonds were issued in the name of the
taxpayer (or, if married, in the names of the
taxpayer and spouse), and he or she was age
24 or older before the bonds were issued;
2. the taxpayer paid qualified higher education
expenses during 1990 for him- or herself, a
spouse, or a dependent; and
3. the taxpayer's filing status was single, married
filing a joint return, head of household, or
qualifying widow(er) with dependent child.
Interest Paid Deduction
For 1990, the deductible portion of personal
interest was limited to 10 percent of expenditures
for personal interest. These expenditures included
interest on credit cards, car loans, or personal loans.
For 1989, 20 percent of personal interest was de-
ductible.
Passive Losses
Under the Tax Reform Act of 1986, some of
the "passive losses" (i.e., those generated by any
trade, business, or rental activity in which the tax-
payer did not materially participate) entered into
before October 23, 1986 were allowed to offset
"nonpassive income." For Tax Year 1990, 10 per-
cent of such losses were allowed to offset nonpas-
sive income; for 1989, 20 percent of passive losses
were allowed to offset nonpassive income. The
disallowed passive losses for 1990, in many cases,
could be carried forward to offset future passive
income.
Standard Deduction
As an adjustment for inflation, the standard
deduction was increased for Tax Year 1990. The
standard deduction rose from $3, 100 to $3,250 for
single taxpayers, from $5,200 to $5,450 for those
filing joint returns, from $2,600 to $2,725 for mar-
ried filing separately, and from $4,550 to $4,750 for
heads of households.
The 1979 Income Concept
A Retrospective Income Definition
In order to analyze changes in income and
taxes over a period of years, a consistent definition
of income must be used. The income concept avail-
able from Federal income tax returns, AGI, was
designed to facilitate tax administration, and its
definition has changed to reflect modifications to
the Internal Revenue Code. Tax laws of the 1 980 's —
the Economic Recovery Tax Act of 1981, the Tax
Equity and Fiscal Responsibility Act of 1982, the
Tax Reform Act of 1 984, and the Tax Reform Act
of 1986 — made significant changes to the compo-
nents of AGI, which made it more difficult to use
AGI for accurate comparisons of income from year
to year. For this reason, it was decided to develop
an income definition that would be applicable over
several years, and allow comparisons both before
and after the major tax legislation of the 1980's.
The result was a retrospective income defini-
tion known as the 1979 Income Concept, reflecting
a base period from 1979 through 1986. It was
calculated using only data available from individu-
al income tax returns; by using the same income
items in the calculation each year, its definition was
consistent throughout the base years. In addition,
this retrospective income definition could be used
in future years to compare income by continuing to
include the same components that were common to
all years [1].
The calculation of the 1979 Income Concept
is shown in Figure 3. Several items partially ex-
cluded from AGI for the base years were fully
included in this new income measure, the largest of
which was capital gains. The full amount of all
capital gains, as well as all dividends and unem-
ployment compensation, was included in the in-
come calculation. Total pensions, annuities, IRA
distributions, and roll-overs were added, including
the non-taxable portions that were excluded from
AGI. Social security benefits were omitted because
they were not reported on tax returns until 1984.
Also, any depreciation in excess of straight-line
Individual Returns 1990
depreciation, which was subtracted in computing
AGI, was added back.
Deductions that could be subtracted in the
calculation of the 1979 Income Concept were lim-
ited to employee business expenses, alimony paid.
Figure 3.— Calculation of the 1979
Income Concept for 1990
1979 Total Income Concept =
Salaries and wages
plus (+):
interest^
Dividends (without any exclusion)'
Alimony received'
Capital gains (without any exclusion)
reported on Schedule D and allowable
losses
Capital gains and losses not reported on
Schedule D (without any exclusion)'
Other gains or losses (Form 4797)'
Net business income or loss'
Net farm income or loss'
Net rent income or loss'
Net royalty income or loss'
Net partnership income or loss'
Net Subchapter S Corporation income or
loss
Net farm rental income or loss
Net estate and trust income or loss'
Unemployment compensation
Depreciation in excess of straight-line
depreciation^
Total pension income reported^
Other net income'
minus ( — ):
Disallowed passive losses^
Moving expenses
Alimony paid'
Included in AGI for Tax Year 1990.
Not fully included in AGI for Tax Ye<u- 1990.
Nol included in AGI for Ta.x Year 1990.
and moving expenses. These same items were also
subtracted in computing AGI until 1987 when un-
reimbursed business expenses and moving expenses
were changed from adjustments to itemized deduc-
tions. The amount reported for these two expenses
by taxpayers who itemized deductions was sub-
tracted in the calculation of the 1979 Income Con-
cept. Taxpayers who did not itemize deductions,
however, could not claim either of these two ex-
penses because they were not allowed as "adjust-
ments" after 1986. For this reason, the deduction
for these two expenses beginning in 1987 is not
completely comparable to that for previous years.
Comparison of AGI with 1979 Income
Concept
The Tax Reform Act of 1986 (TRA) made
extensive changes to the calculation of AGI begin-
ning with 1987. These changes made necessary a
revision of the calculation of the 1979 Income
Concept, in order to make tax years beginning with
1987 comparable to the base years, 1979 to 1986.
The new law limited the deduction of passive losses
and eliminated unreimbursed employee business
expenses and moving expenses as "adjustments" in
figuring AGI beginning with Tax Year 1987. Since
passive losses had been fully deductible for both
income measures prior to 1987, the disallowed
passive losses had to be deducted in the 1979
Income Concept calculation for tax years after 1986.
Some income items, such as capital gains, that
had been partially excluded from AGI under prior
law were fully included. The new law also elimi-
nated or restricted some deductions. For this reason,
if AGI is used to measure income, any comparison
of 1986 income and tax data with that for 1988,
1989, and 1990 is misleading. A more accurate
comparison can be made using the 1979 Income
Concept because it measures income in the same
way for all four years. Table B shows total income
and selected tax items for 1990 using AGI and the
1979 Income Concept, classified by size of 1990
AGI
Income, as calculated by the two measures,
showed little difference for 1990. Before TRA be-
Individual Returns 1990
Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1990
(All figures are estimates based on samples — numbers of returns are in thousands and money amounts are in millions of dollars)
Income
Salaries and wages
1 990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
111
(21
(3)
(41
(5)
16)
(7)
(8)
113,717
32,336
25.466
17.411
12.283
8.837
6.984
3.657
2.237
1.433
910
1.206
582
331
210
399
163
83
130
61
3,405,427
107,639
375.014
429.530
426.385
394,731
326,649
236,164
1 66,648
121.183
86.095
133,661
79.304
53.454
39.259
95.637
56.619
36.749
87.142
154.676
113.717
32.092
25.372
17.548
12.578
8.768
6,810
3.591
2.239
1.435
938
1.234
644
347
221
424
177
88
146
66
3,442.662
97.272
373,552
433.488
436.208
391.889
317,288
231.804
166,894
121.421
88.873
136.528
87.698
56.009
41.232
102.094
60.657
39.341
97.866
162.447
96.730
25.532
20.816
15.377
11.096
8.117
5.527
3.360
2.077
1.300
824
1.056
495
284
178
329
132
69
108
51
2.699.401
123,092
284,387
349,965
355,079
327.775
271,826
194.770
136.707
94.859
66,276
94,409
61.181
34.460
23.961
54.373
29.193
19.620
42.188
45.279
96.730
25.455
20,702
15,302
11,329
8.108
6,432
3,329
2,079
1,310
844
1,079
640
297
182
361
142
74
121
66
2.699,401
136 699
Under S 1 0 000
S10.000 under S20.000
284,612
348,426
360,609
327,883
267,238
S30 000 under S40 000 . .
S40 000 under S50 000
S70 000 under S80 000
135 105
S80 000 under S90 000
93,299
65,637
93,453
53,183
33.872
22.944
53.995
28.592
18.932
41.350
42.988
S90.000 under SI 00,000
SI 00,000 under SI 25,000
S126, 000 under S160,000
SI 60.000 under SI 76 000
SI 76.000 under S200,000
S200.000 under S300.000
S300.000 under S400.000
S400,000 under S500,000
S 500.000 under SI. 000, 000
SI, 000, 000 or more
Taxable interest received
Dividends in AGI
Dividends received
Size of income
1990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
191
(10)
(11)
(12)
(13)
114)
(161
(16)
70,370
13,613
12,631
11,093
9.229
7,642
5,394
3.399
2.103
1.373
885
1.176
570
325
207
396
161
83
129
61
227.084
19,967
31,276
24,812
22.196
18,619
16,076
11.409
8.036
7.182
4.986
9.327
6.186
3.659
2.841
7.799
4.900
3.234
8,341
17,338
70,370
13.404
12.469
11,217
9,626
7,476
6,225
3,341
2.116
1,367
918
1,206
630
341
218
420
176
88
146
66
227.084
20,653
31,127
27,331
24,090
18,177
13,189
10,619
7,744
6,148
6,189
9,168
6.187
3.801
2.885
7.527
4.999
3.082
8.240
17,036
22.904
3.215
3,186
2,883
2,815
2,535
2,171
1.656
1.068
781
618
750
390
228
152
299
129
66
111
55
80.169
4.158
6.206
5.772
5.469
5.158
5.260
4.567
3.199
2,602
2,104
4,171
3,065
2,040
1,681
4,289
2,723
1,806
4.869
11.161
22,904
3.127
3.082
3.017
2.916
2.532
2.061
1.503
1,070
776
636
756
430
234
166
320
137
71
125
59
80.169
4.217
6.098
6,361
6.504
5.084
4.906
■3.992
Under SI 0,000
S10,000 under S20,000
S20,000 under S30,000
S30,000 under S40,000
S40,000 under S60,000
S60.000 under S 60,000
S60.000 under S70,000
S 70.000 under SSO.OOO
S80.000 under S90,000 ...
2,619
2,307
4,026
2.946
2,218
1,251
4,500
2.558
1.766
4.940
11.137
S90.000 under SI 00,000
SI 00,000 under SI 26.000
S125,000 under S160,000
SI 60.000 under SI 76.000
S 1 75.000 under S200.000
S200.000 under S300.000
S300.000 under S400.000
S400.000 under S500.000
S500.000 under SI. 000.000
S 1 .000,000 or more
Business or profession net income less loss
Sales of capital assets
Size of income
1990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
1171
(181
1191
1201
1211
(22)
(23)
124)
14.638
3.096
2.474
2.249
1.872
1.403
1.036
673
424
321
208
297
176
98
64
121
50
23
37
18
141,430
2,610
13.630
14.503
13.422
11,233
9,931
8,307
6,554
6,312
4,946
10,046
7,694
4,833
3,376
7,963
4,263
2,986
4,767
4,174
14.638
2.940
2.449
2.248
1.960
1.401
1.029
673
439
316
230
317
193
111
72
128
62
27
43
20
141,430
1.129
13.033
13.592
13.137
10.706
10.070
8.287
6.270
6,904
6,207
10.867
7.600
6.410
4,167
8,638
4.699
3.082
6.320
4.313
16.249
2.159
2.076
1,813
1,702
1,645
1,298
994
720
556
379
594
333
216
135
282
118
64
110
66
114,792
6,138
1.964
2.393
2.438
3.947
3.642
2,918
2.860
2.831
2.333
5,188
4,135
3,751
2,613
8,241
5,196
3,669
11,142
39.626
16,249
2,166
2.018
1.862
1.812
1.600
1.228
966
706
666
384
684
363
214
146
291
124
69
123
69
114.792
6.863
1 786
Under SIO 000
SIO.OOO under S20, 000
S20.000 under $30,000
2,624
3,007
3,954
3.429
2.717
2,831
2,720
2,615
4.747
4.1 11
3.428
2.632
8.299
4.972
3,661
11,041
39,657
$30,000 under S40 000 .
S40.000 under $50.000
$50,000 under $60,000 . .
$60,000 under $70,000
$70,000 under $80,000
$80,000 under $90,000
$90,000 under $100,000
$100,000 under $125.000
SI 25,000 under SI 50.000
S 1 50.000 under $ 1 75.000
SI 75.000 under S200.000
$200,000 under $300.000
$300,000 under $400,000
S400.000 under $500.000
S600.000 under $1,000,000
SI .000.000 or more
Footnotes at end of table.
Individual Returns 1990
Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1990
(All figures are estimates based on samples — numbers of returns are in thousands and money amounts are in millions of doltarsi
Rents, royalties, and farm rental net income less loss
Partnership and S Corporation net income less loss
1990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
1261
(261
1271
128)
(291
(301
(31)
(32)
10,268
1,311
1,496
1,442
1,288
1,072
896
636
431
349
229
342
197
116
80
170
72
37
63
34
3,764
(1,729)
(118)
(358)
(1,251)
(890)
(281)
(712)
(334)
145)
46
130
1,096
602
846
1.617
972
647
1.647
2.079
10,268
1,268
1,486
1,490
1,311
1.048
883
612
446
338
227
364
215
126
78
172
73
38
67
36
3,764
■1,698
-378
-266
-1,231
-661
-309
-617
-489
-48
31
146
945
570
826
1,608
949
665
1,664
2,167
5.977
615
572
626
696
677
486
397
296
240
198
343
215
154
104
236
111
61
102
62
67,022
0
549
1,436
994
1,618
1,608
2,181 ■
1,669
1.462
1.419
4.317
3.220
2.908
2.757
8.582
6.458
3.626
11,412
28,868
5,977
612
666
611
652
661
467
362
290
249
207
334
230
162
106
239
115
63
110
55
67.022
-19,027
S10 000 under S20 000
402
S20 000 under S30 000 . . .
1,292
959
S40.000 under S60.000
1,632
S 60,000 under S 60,000
1,485
S60 000 under S70,000
1.882
1,874
S80 000 under S90 000
1,868
S90.000 under SI 00.000
SI 00.000 under SI 25.000
S 1 26.000 under S 1 60.000
SI 60.000 under SI 76.000
SI 76.000 under S200.000
S200.000 under S300.000
8300,000 under S400.000
3400.000 under S600.000
S500.000 under SI. 000.000
S 1 .000.000 or more
1.206
3,143
4.163
2.460
3.289
8.754
6,690
4.006
11.697
29,460
Nondeductible passive losses
Estate and trust net income less loss
Size of income
1990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
133)
(341
(361
(361
(371
(381
(39)
(401
1.685
124
102
86
112
131
126
103
87
66
49
104
98
87
55
114
51
28
46
20
23,299
6.894
217
326
1,298
630
481
647
304
366
271
869
1,126
1,029
747
2.169
1,368
734
1.699
2,368
1.686
143
109
98
136
127
99
82
79
68
60
104
103
76
60
110
48
27
46
20
23,299
10.864
692
461
663
468
416
269
327
367
606
761
923
742
465
1,374
876
623
1.247
1.596
619
81
61
49
60
36
36
37
24
16
16
22
19
10
8
16
11
6
9
6
4.166
137
192
112
101
142
169
134
88
69
164
109
124
95
126
275
285
148
466
1.259
519
77
62
69
48
42
37
36
20
19
16
21
19
9
6
17
11
6
9
7
4,166
86
Under SI 0.000
S10 000 under S20 000 . .
171
820,000 under 830,000
166
830 000 under 840 000
110
840 000 under 860 000
129
S50 000 under 860 000
168
860,000 under 870,000
82
S70 000 under 880 000
113
115
890,000 under 8100,000
81 00,000 under 8126,000
8 1 26,000 under 8 1 60,000
8 1 60,000 under 8 1 76,000
8176,000 under 8200.000
8200.000 under 8300.000
8300.000 under 8400.000
8400.000 under 8600.000
8600.000 under 81.000.000
8 1 ,000,000 or more
164
63
186
70
126
276
289
162
444
1,287
Pensions and annuities in AGI '
Pensions and annuities '
Total statutory adjustments
1990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
1411
1421
(431
(441
(461
(461
1471
(48)
18.979
2.774
4,896
3,206
2,261
1,922
1,366
830
609
320
210
294
133
61
45
80
31
15
26
12
176.849
11.360
34,743
29,219
22,484
21,347
16,239
10,486
6,829
4,822
3.280
6.324
2.670
1.292
940
2.233
1.116
622
1,270
1,674
20.462
2.732
4,907
3,474
2,670
2,023
1.407
932
621
422
292
398
218
107
68
134
67
26
62
23
249.835
11.678
36.074
32.893
27.782
23.789
16.603
12.617
10.291
8.489
6.311
10,493
8,160
4,611
3,062
8,116
6.935
3.086
11.631
9,614
16.648
2.686
2,887
2,973
2,341
1,866
1,067
722
453
333
226
368
202
117
76
163
71
36
66
28
33.974
1.836
3,421
4,366
3,996
3,041
2,266
1,927
1,469
1,293
1,096
2.027
1.464
1.014
664
1,629
877
478
734
399
10,616
619
866
1.231
1,663
1,700
1.371
974
664
385
270
349
180
101
69
109
38
17
27
11
36 369
Under SI 0.000
2,828
810 000 under 820 000
3,062
820.000 under 830 000
3,666
$30,000 under 840.000
4,371
840 000 under 860 000
4.191
850 000 under 860 000
3.675
860.000 under 870.000
2.694
870,000 under 880,000
2.084
880 000 under 890 000
1.617
890,000 under 8100,000
8100,000 under 8126,000
8126.000 under 8160.000
3160.000 under 8176.000
8 176.000 under 8200.000
8200.000 under 8300.000
8300.000 under 8400.000
8400.000 under 8500.000
8600.000 under 81.000.000
8 1 .000.000 or more
1.167
1.721
1,072
799
402
937
407
235
384
286
Footnotes at encj of table.
Individual Returns 1990
Table B.— All Returns: Selected Income and Tax Items, by Size of Adjusted Gross Income and by 1979 Income Concept, 1990
(All figures are estimates based on samples — numbers of returns are in thousands and money amounts are in millions of dollars]
Total itemized deductions
Taxable income
1990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
149)
1501
(61)
162)
1631
154)
166)
(661
32.175
752
2.490
4,009
6.092
5,219
4.444
3.029
1.976
1.293
841
1.139
562
321
201
389
158
81
128
60
468,486
6,661
22.752
35.284
48,433
65,928
63,702
41,770
30.739
22,828
16,422
26,808
16,642
10,613
7,602
16.897
8,966
6,690
12,122
19,936
32,136
815
2,474
4,041
6,201
6,167
4,286
2,975
1,936
1,267
866
1,142
697
326
208
406
171
86
141
66
437,936
7,436
20,278
34,990
47,666
52,681
49,786
39,063
28,934
21,007
16,646
26,129
15,477
10,242
6,938
16,172
8,860
6,626
12,340
19,776
93,148
14,336
23,184
17,220
12,236
8,817
6,974
3,661
2,234
1,431
909
1,204
681
330
210
398
162
83
130
60
2,263,661
26,722
166,826
267,370
280,505
270,450
229,109
168,943
120,927
89,003
63.774
99.104
60.055
40.922
30.416
76,296
45.692
30.669
74.317
134,564
93,148
14,331
22,946
17.323
12.505
8.750
5.750
3.678
2.229
1.431
933
1,231
643
344
220
423
177
88
144
66
2,263,661
26,593
Under SI 0.000
SIO 000 under S20.000
164 432
S20.000 under S30.000 .
259 493
$30,000 under $40.000
288,016
$50,000 under S60.000
222,146
S70 000 under S80 000
1 18 891
S80 000 under S90 000
87 549
S90,000 under SI 00,000
$100,000 under $126,000
$ 1 26,000 under $ 1 60,000
S 1 60,000 under S 1 76,000
$175,000 under $200,000
S200,000 under $300,000
$300,000 under $400,000
$400,000 under $600,000
$600,000 under $1,000,000
64,047
98,051
62.820
40,508
30,506
77,449
46,105
30,996
76,262
136,025
Total tax credits
Total income tax
Size of income
1 990 Adjusted Gross Income
1979 Income Concept
1990 Adjusted Gross Income
1979 Income Concept
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
1671
168)
169)
160)
161)
(62)
163)
1641
All returns, total
12,484
604
6,789
1,473
1,194
966
783
499
311
206
124
166
91
52
40
76
34
20
34
21
6,831
81
2,099
624
609
468
374
269
174
128
101
196
187
114
92
262
139
98
264
664
12,484
607
6,707
1,636
1,217
962
771
498
304
194
136
173
92
64
42
78
36
21
37
22
6,831
92
2,078
620
613
460
367
243
153
130
101
164
166
111
100
308
187
101
279
670
89,862
13.787
20.511
17.180
12.216
8.812
6.974
3.650
2.233
1.430
910
1.204
581
330
210
398
162
83
130
61
447,127
3,946
22,906
38,960
46,303
44,862
40,636
32,666
24,870
19,183
14,261
23,403
16,228
10,890
8,302
21,682
13,166
8,689
20,942
37.342
89,862
13,782
20,294
17,279
12,476
8,744
5,787
3,578
2,227
1,429
932
1,230
642
343
220
423
177
88
144
66
447 127
Under $10.000
4,166
$10,000 under S20 000
22 799
$20,000 under $30,000
39,316
$30,000 under $40,000
$40,000 under $60,000
$60,000 under $60,000
39,636
$60 000 under $70 000
31 907
$70,000 under $80,000
24 390
$80,000 under $90,000
18,849
$90,000 under SI 00.000
SI 00,000 under $126,000
$126,000 under $160,000
$160,000 under $176,000
SI 76,000 under $200,000
$200,000 under $300,000
$300,000 under $400,000
$400,000 under $500,000
$500,000 under $1,000,000
14,312
23,016
16,820
10.680
8,262
21,868
13.022
8,755
21 190
37,756
' Individual Retirement Arrangements are included in the calculation of "Pensions and annuities in AGI" and "Pensions and annuitie
NOTE: Detail may not add to totals because of rounding.
came effective, a comparison of income measured
by AGI with that measured by the 1979 Income
Concept showed significant differences at income
levels of $200,000 or more. But, with the elimina-
tion of preferential treatment of various income
items by TRA, such as the exclusion of a portion
of capital gains, much of the difference disap-
peared. Under tax law prior to 1987, the capital
gains exclusion accounted for the largest difference
at the higher income levels between the two income
measures.
Total income for all returns, using the 1979
Income Concept, increased 4.8 percent for 1990;
total income for the group $200,000 and above
increased 5.8 percent following an increase of 2 3
percent for 1989. Total income tax reported for the
$200,000 and above income group increased 5.0
percent for 1990, after dropping 2.8 percent for
1989.
The average tax rates (income tax as a percent-
age of total income) for each income class and both
income concepts for years 1986 through 1990 are
10
Individual Returns 1990
Figure 4. -Total Income Tax as a Percentage of Adjusted Gross Income and the 1979 Income Concept
1986-
1990
Total income tax as a percentage of
Taxes as a percentage of
Size of Income
adjusted gross income
1 979 Income Concept
1986
1987
1988
1989
1990
1986
1987
1988
1989
1990
(1)
(2)
(3)
(4)
(51
(6)
(7)
18)
(91
(101
14.8
4.3
13.3
4.0
13.4
4.0
13.3
3.8
13.1
3 7
13.3
4 9
13.1
4 2
13.3
13.2
13.0
Under $10,000
510,000 under $20,000
7.8
6.8
6.5
6.4
6 1
7 6
6 7
6 5
$20,000 under $30,000
10.6
9 4
9 3
9 3
9 1
10 0
9 3
9 3
$30,000 under $40,000
12 2
10 6
10 9
10 9
10 6
1 1 6
10 7
10 7
$40,000 under $50,000
13.8
1 1.8
1 1.6
1 1.5
1 14
12.6
11.7
1 1.7
1 1 5
1 1 5
$50,000 under $60,000
15.5
13.5
13.2
12.9
12,4
13.8
13 4
13.2
12.9
1 2 5
$60,000 under $70,000
16.9
15.1
14.5
14.2
13.8
14.9
15.0
14.5
14.2
13 8
$70,000 under 580,000
18.7
16.5
15.6
15.3
14 9
15.8
16.2
15,4
15 2
14 6
580,000 under 590,000
19,9
17.8
16.6
16.2
15.8
16.7
17,5
16,1
16,2
15 5
590,000 under 5100,000
20.8
18.8
17.4
17.3
16.6
16 8
18 1
17,1
16 8
16 1
5100,000 under 5125,000
23.1
20.1
18.8
18.4
17.5
18.3
19 3
18.0
17,7
16.9
$125,000 under $150,000
25.2
21.8
20.3
19.8
19.2
19.0
20,6
19.6
18 8
18 0
$150,000 under $175,000
28.0
23.0
21.6
21,1
20.4
19.3
21,2
20.6
20 0
19.1
$175,000 under $200,000
29.3
23.9
22.5
21 8
21.1
20.3
22,5
21.6
20,7
20.0
$200,000 under $300,000
31.1
25.8
23.7
228
22.6
22.6
23,8
22.3
21.5
21.4
$300,000 under $400,000
33.7
27.0
24.0
23.6
23.7
22.6
24,5
22.6
21.9
21.5
$400,000 under $500,000
36.2
28.2
24.1
23.9
23.6
23.4
26,5
23.2
22.7
22.3
$500,000 under $1,000,000
38.4
29.0
24.6
24.0
24.0
23 7
26,7
23.5
22.0
21.7
40.2
28.6
25.0
24.2
24.1
21.4
268
24.5
23.2
23 2
shown in Figure 4. Based on the 1979 Income
Concept, average tax rates declined or remained the
same from 1 989 to 1 990 in most income categories.
At incomes between $70,000 and $200,000 the
decreases were larger, with the largest decrease
between $150,000 and $175,000.
When average tax rates for 1 990 (based on the
1979 Income Concept) are compared to those for
1986 (before tax reform), the rates declined in all
income categories except the $1,000,000 and over
income category, which showed an increase of 1.8
percentage points. Although this higher average tax
rate for 1990 was calculated using a lower maxi-
mum marginal tax rate — 28 percent for 1990 com-
pared to 50 percent for 1 986 — it was calculated on
income which included all capital gains (long-term
gains could be partially excluded from income for
1986). Also, certain deductions from income that
were allowed for 1986, were limited or eliminated
beginning with 1987.
Notes and References
[ 1 ] Hostetter, Susan, "Measuring Income for Devel-
oping and Reviewing Individual Tax Law Changes:
Exploration of Alternative Concepts," Statistics of
Income and Related Administrative Record Re-
search: 1986-1987, U.S. Department of the Treas-
ury, Internal Revenue Service, 1987.
Section 2
Description of
the Sample
This section describes the criteria for sample
selection, the method of estimation, and the sam-
pling variability of the estimates contained in this
report. It also describes some of the limitations of
the data. Statistical estimates included in this report
are based on samples of tax returns.
Sample Selection
The statistics in this report were estimated
from a stratified probability sample of unaudited
individual income tax returns. Forms 1040, 1040A,
and 1040EZ (including electronic returns) filed by
U.S. citizens and residents. The sample was desig-
nated at the Martinsburg Computing Center and
was processed at the ten Internal Revenue Service
(IRS) Centers during Calendar Year 1991. The total
sample of 104,505 returns was selected from a popu-
lation of 1 14,484,108 returns.
All returns processed during 1991 were sub-
jected to sampling except tentative and amended
returns. Tentative returns were not subjected to
sampling because the revised returns may have
been sampled at a later date, and amended returns
were excluded because the original returns had
already been subjected to sampling. A small per-
centage of returns were not identified as tentative
or amended until after sampling. These returns,
along with those that contained no income infor-
mation, were excluded from the tables in this, re-
port. Sample returns representing 767,068 returns
were excluded from the tables as a result.
The estimates in this report are intended to
represent all returns filed for Tax Year 1990. While
about 97 percent of the returns processed during
Calendar Year 1991 were for Tax Year 1990, a few
were for noncalendar years ending during 1990 and
1991, and some wer^ returns for prior years. Re-
turns for prior years were used in place of 1990
returns processed after December 31, 1991. This
was done in the belief that the characteristics of
returns due but not yet processed could best be
represented by the returns for previous years that
were processed in 1991. Therefore, data totals for
Tax Year 1990 may include amounts for discon-
tinued items, such as the adjustment for a working
Bonnye Walker designed the sample and prepared the text and tables in this section under the direction of Yahia Ahmed,
Chief. Mathematical Statisticians Team. Coordination and Publications Staff
11
12
Individual Returns 1990
married couple, reported on prior year returns proc-
essed in 1991.
Sample Design and Selection Criteria
Data from Forms 1040, 1040A, and 1040EZ
processed to the IRS Individual Master File Sys-
tem at the Martinsburg Computing Center during
Calendar Year 1991 were classified, by computer,
into sample strata. The strata were based on the
larger of total income or total loss amounts and the
size of business plus farm receipts. In addition, the
strata were based on the presence or absence of
Form 2555, ForeJg?i Earned Income, Form 1116,
Computation of Foreign Tax Credit, Schedule C,
Profit or Loss from Business or Profession, Sched-
ule F, Farm Income and Expenses or Form 4835,
Farm Rental Income and Expenses, Form 1040EZ;
Form 1040A; and Form 1040. Twenty variables
were used to derive the total income and loss amounts.
Returns were then selected from the sample
strata using two methodologies. One method used
certain ending digits of the social security number
(SSN), and the second method used ending digits
of numbers generated from transformations of the
SSN. The sampling rates for the various strata
ranged from 0.02 percent to 100 percent.
Table C contains the number of returns in the
population and sample by sample stratum for the
United States. A comparison of the population
counts in Table C with the total shown in the
national tables of this report will disclose a small
difference. This difference is the result of having
excluded an estimated 767,068 returns (see above).
Method of Estimation
Weighting factors were obtained by dividing
the population count of returns in a sample stratum
by the number of sample returns for that stratum.
These weighting factors were used to generate all
of the estimated numbers of returns and amounts in
this report.
Table Presentation
Whenever a weighted frequency is less than 3,
the estimate and its corresponding amount are com-
bined or deleted in order to avoid disclosure of
information for specific taxpayers. (The combined
or deleted data, if any, are included in the corre-
sponding column totals.) These combinations and
deletions are indicated by a double asterisk (**) and
by a dagger (f), respectively. Estimates based on
less than 10 sampled returns are considered to be
unreliable. These estimates are noted by a single
asterisk (*) to the left of the data unless all of the
sampled returns are selected with certainty (at the
100 percent rate).
In the tables, a dash ( — ) in place of a frequency
or an amount indicates that either no returns in the
population had the characteristic or the character-
istic was so rare that it did not appear on any of the
sampled returns.
Processing and Management of the Sample
While the sample was being selected, the proc-
ess was monitored by applying prescribed sam-
pling rates for each stratum to the population for
that stratum. A follov/-up was required to reconcile
differences between the actual number of returns
designated for each sample strata and the expected
number.
In transcribing and tabulating the information
from the returns in the sample, checks were per-
formed to improve the quality of the resulting
estimates. Incorrect or missing entries on the sam-
pled record were altered during statistical editing
to make them consistent with other entries on the
return and accompanying schedules. Data were
also adjusted during processing in an attempt to
achieve consistent statistical definitions. For exam-
ple, a taxpayer may have reported director's fees
on the "other income" line of the Form 1040 return.
If this situation had been detected during statistical
processing, the amount of director's fees would
have been transferred to salaries and wages in the
sample record.
The quality of the sample data was controlled
at the IRS service centers by means of a continuous
verification system that used computer tests to
check for mathematical errors and inconsistent or
missing data [1], [2].
Individual Returns 1990
13
Table C — Number of Forms 1040. 1040A and 1040EZ in the Population and Sample. 1990
Description of the sample strata
Number of returns '
Population
counts
Sample
counts
Grand total
Form 1 040 returns only with adjusted gross income of $200,000 and over with no income tax after
credits and no additional tax for tax preferences, total
Form 1040 returns only with combined Schedule C (business or profession) net profit or loss of
5400,000 and over, total
Larger of total income amount and Size of business receipts
or total loss amount plus farm receipts
Forms 1040 only with Form 265B, total
Under «60.000
SeO.OOO under 8126,000
Under « 60,000
« 126,000 under S 600,000
Under « 126,000
«600,000 under 82,600,000
Under 5600,000
52,600,000 and over
Under 52,600.000
Under 5600,000
Under 51,000,000
5600,000 under 51,000,000 . . . .
Under 510,000,000
51,000,000 under 510,000,000 . ,
Under 530,000,000
510,000,000 under 530,000,000 .
Any amount
530,000,000 and over
Forms 1040 only with Form 1116, but without Form 2666, total
Under 560,000
560,000 under 5126,000 ..
Under 560,000
5126,000 under 5600,000 . .
Under 5126,000
5600,000 under 52,500.000
Under 5600.000
52.600.000 and over
Under 52.500.000
Under 5600,000
Under 51,000,000
5600,00 under 51,000,000
Under 510,000,000
51,000,000 under 510,000,000 . .
Under 530.000,000
5 10.000.000 under 530,000,000 .
Any amount
530,000,000 and over
Forms 1 040 only with Schedule C, but without Form 2666 or Form 1116, total
Under 530,000
530,000 under 560,000
Under 530,000
560,000 under 5126,000 ....
Under 560.000
51 26,000 under 5250,000. . . .
Under 5125,000
5250,000 under 5600,000 . , . .
Under 5260.000
5600,000 under 51,200,000 ,.
Under 5600,000
51,200,000 under 52,600,000.
Under 51,200,000
52.600.000 under 56.000.000 .
Under 52.500.000
56.000.000 and over
Under 56.000.000
Under 5200.000
Under 5600.000
5200.000 under 5600,000
Under 51,000,000
5500,000 under 51,000,000 . . . .
Under 55,000,000
51,000,000 under 56,000,000 . . .
Under 510,000,000
56,000,000 under 510,000,000 . .
Under 520,000,000
5 10,000,000 under 520,000,000 .
Under 530.000,000
520,000,000 under 530,000,000 .
Under 550,000,000
530,000,000 under 550,000.000 .
Any amount
560,000,000 and over
Forms 1 040 only with Schedule F, but without Form 2555, Form 1 1 1 6, or Schedule C, total
Under 530.000
530.000 under 560.000 .
Under 530.000
560.000 under 5125.000
Under 560.000
5125,000 under 5250,000. . . .
Under 5125.000
5250.000 under 5600,000 . . . .
Under 5250,000
5600,000 under 51,200,000 . .
Under 5600.000
51.200,000 under 52,500,000.
Under 51.200.000
52.500,000 under 56,000,000 .
Under 52,600,000
56,000.000 and over .
Under 56.000.000 . . .
Forms 1040EZ, total . . ,
Under 5200.000
Under 5500.000
5200.000 under 5600,000
Under 51,000,000
5500,000 under 51,000,000 . . . .
Under 55,000,000
51,000,000 under 55,000,000 . . .
Under 510,000,000
55,000,000 under 510,000,000 . .
Under 520,000,000
510,000,000 under 520,000,000 .
Under 530,000,000
520,000,000 under 530,000,000 .
Under 550.000.000
530.000,000 under 560.000,000 .
Any amount
550,000,000 and over
Under 530,000 ., ,. . ,
530.000 under 560.000 ^°" '>PP>«=='^'^
Forms 1040A. total
Under 530.000 .,, ,. . ,
530.000 under 560.000 ^o" sPPl'^^-le
Forms 1040. 1040A. and 1 040EZ without Form 2666, Form 1116, Schedule C,
or Schedule F, total
Under 530,000
530,000 under 560,000
560,000 under 5125,000 ....
5126,000 under 5250,000. . . .
5260,000 under 5600,000 . . . .
5600,000 under 51,200,000 . .
51.200,000 under 52,600,000.
52.500.000 under 56.000.000 .
56.000.000 and over
Not applicable
111
114.484.108
1.262
10,766
206,517
120,101
61,646
33,343
1,338
89
720,989
320,232
203,606
165,070
27,224
4,857
1,646,924
>,921,396
k718,155
1,278.672
532,609
166,622
27.134
9,118
3.333
1.086
!, 216. 768
,073,681
753,286
301,041
68,630
21,483
4,946
1,827
623
251
368,315
774,299
584,016
411,763
789,666
622,097
911,804
235,690
959,656
415,462
927,883
286,221
58,628
19,056
6,261
1,947
12)
104,505
1,262'
10,765
929
99
88
438
216
89
1 1,747
216
402
2,160
4,113
4,867
20,376
2,951
3,388
4.663
2,043
2.062
1,229
1,384
1,679
1,086
3,123
468
521
590
235
277
211
247
323
261
3,497
3,338
169
6,770
4,692
1,078
47,037
11,181
9,940
11.239
2.829
2.469
2.460
2.432
2.660
1.947
This population includes an estimated 767.068 returns that were excluded from other tables in this report because they contained no income information or represented amended
or tentative returns identified after sampling.
' This population includes 42 Form 1 040 returns that have alternative minimum tax or income tax after credits other than zero.
14
Individual Returns 1990
Some returns designated for the sample were
not available for SOI processing because other
areas of the IRS, such as Audit and Collection,
needed the return at the same time as SOI. These
returns are referred to as unavailable returns. Dur-
ing Tax Year 1990 about 0.02 percent of the desig-
nated sample was unavailable. The chart below
contains the percentage of unavailable returns for
Tax Years 1987—1990.
Year 1987 1988 1989 1990
Percent 0.14 0.11 0.06 0.02
Sample Redesign
A complete revision of the sample design used
to produce the statistics from individual income tax
returns is being phased in over a 6-year period
beginning with Tax Year 1 987 and ending with Tax
Year 1992. In addition to new strata definitions and
methods of estimation, the revisions include the
development of a longitudinal panel. For additional
details on the redesign see [3J, [4], [5], [6], [7] and
[8].
Notes and References
[1] Durkin, T. M., and Schwartz, O. (1981), "The
SOI Quality Control Program," m Proceedings
of the Section on Survey Research Methods,
American Statistical Association, 478-483.
[2] Sailer, P., Hicks, C, Watson, D., and Trevors,
D. (1982), "Result of Coverage and Processing
Changes to the 1980 Individual Statistics of
Income Program," in Proceedings of the Sec-
tion on Survey Research Methods, American
Statistical Association, 452-457.
[3] Czajka, J. L. (1988), "Development of a New
Income Stratifier for a Sample of Individual
Tax Returns," in Proceedings of the Section on
Survey Research Methods, American Statisti-
cal Association, 640-645.
[4] Czajka, J. L., and Walker, B. (1989), "Combin-
ing Panel and Cross-Sectional Selection in an
Annual Sample of Tax Returns," in Proceed-
ings of the Section on Survey Research Meth-
ods, American Statistical Association, 463-468.
[5] Czajka, J. L., and Schirm, A. L. (1990), "Over-
lapping Membership in Annual Samples of In-
dividual Tax Returns," in Proceedings of the
Section on Survey Research Methods, Ameri-
can Statistical Association, 413-418.
[6] Hostetter, S., Czajka, J. L., Schirm, A, L., and
O'Conor, K. (1990), "Choosing the Appropri-
ate Income Classifier for Economic Tax Model-
ing," in Proceedings of the Section on Survey
Research Methods, American Statistical Asso-
ciation, 419-424.
[7] Schirm, A. L., and Czajka, J. L. (1990), "In-
tertemporal Stability in Total Income and the
Overlap in Annual Samples of Tax Returns," in
Proceedings of the Section on Survey Research
Methods, American Statistical Association, 407-
412.
[8] Schirm, A. L., and Czajka, J. L. (1991), "Alter-
native Designs for a Cross-Sectional Sample of
Individual Tax Returns: the Old and the New,"
Presented at the 1991 Meetingof the American
Statistical Association, Section on Survey Re-
search Methods.
Section 3 Basic Tables
Part 1-Returns Filed and Sources of Income Page
1.1 Selected Income and Tax Items, by Size and
Accumulated Size of Adjusted Gross Income 16
1.2 All Returns: Adjusted Gross Income, Itemized Deductions,
Exemptions, and Tax Items, by Size of Adjusted Gross Income 19
1.3 All Returns: Sources of Income and Adjustments, Deductions,
and Tax Items, by Marital Status 23
1.4 All Returns: Sources of Income, Adjustments, and Tax Items,
by Size of Adjusted Gross Income 24
1.5 Form 1040EZ Returns: Sources of Income and Tax Items,
by Size of Adjusted Gross Income 34
1.6 Form 1040A Returns: Sources of Income, Deductions, and Tax Items,
by Size of Adjusted Gross Income 35
Part 2-Exem prions and Itemized Deductions
2.1 Returns with Itemized Deductions: Sources of Income, Adjustments,
Itemized Deductions by Type, Exemptions, and Tax Items
by Size of Adjusted Gross Income 37
2.2 Returns with Itemized Deductions: Sources of Income and Adjustments,
Deductions and Tax Items, by Marital Status 42
2.3 All Returns: Exemptions by Type and Number of Exemptions,
by Size of Adjusted Gross Income 43
2.4 All Returns: Exemptions by Type and Number of Exemptions,
by Marital Status 44
Part 3-Tax Computations
3.1 Returns with Modified Taxable Income: Adjusted Gross Income,
Deductions, Exemptions, Taxable Income, and Tax Items,
by Size of Adjusted Gross Income 45
3.2 Returns with Total Income Tax: Total Income Tax as a Percentage of
Adjusted Gross Income, by Size of Adjusted Gross Income 47
3.3 All Returns: Tax Liability, Tax Credits, and Tax Payments,
by Size of Adjusted Gross Income 49
3.4 Returns with Modified Taxable Income: Tax Classified by Both
the Marginal Rate and Each Rate at Which Tax Was Computed , 55
3.5 Returns with Modified Taxable Income: Tax Generated, by Rate
and by Size of Adjusted Gross Income 57
3.6 Returns with Modified Taxable Income: Taxable Income and Tax,
by Each Rate at Which Tax Was Computed and by Marital Status 58
Lori Eckhart and Kay Lee were responsible for programming Ihe Basic Tables. Re\ievv aiid
concction of specific tables was performed by Craig Amnion. Bill Bradley. Therese Cruciano.
Ed Gross, Jr. tmd Barbara Marshall.
15
16
Individual Returns 1990
Table 1 .1 —Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income
{All figures are estimates based ori samples
-money amounts
are in tl"
ousand
s of do
lars
All returns
Taxab
e returns
Size and accumulated size o
adjusted gross income
Number
of
returns
Percent of
total
Adjusted gross income
less deficit
Number
of
returns
Percent
of
total
Adjusted gross i
less deficit
.— me
Amount
Percent
of total
Average
(dollars)
Amount
Percent
of total
ID
121
13)
(4)
(6)
(6)
(7)
(8)
(91
Size of Adjusted Gross Incom
a
Total
113.717.138
100.0
3.406.427,348
100.0
29,946
39,862,434
100.0
3.298.920.383
100.0
No adjusted gross income . ,
904.876
0.8
-45,809.664
(')
-50,626
7,386
Cl
-2.923.512
Cl
51 under 51,000
51,000 under 52,000
52,000 under 53,000
53,000 under 54,000
54,000 under 55.000
2.782.846
3,773,788
3,604,792
3,177,403
3.139.442
2.4
3.3
3.2
2.8
2.8
1,712,429
5,646,368
8,961,810
11,054,183
14.122.269
0.1
0.2
0.3
0.3
0.4
615
1,496
2,486
3,479
4,498
723,666
1,138,681
869,062
1,120,400
1,047,974
0.8
1.3
1.0
• 1.2
1.2
556,020
1,675,347
2,154,531
3,954.492
4.697.937
C)
0.1
0.1
0 1
0.1
56,000 under 56.000 . .
56,000 under 57.000 . .
57.000 under 58.000
58.000 under 59.000 . . .
59.000 under 510.000 ...
2.9B9.604
3,044.732
3.033.917
2.991.621
2,923.081
2.6
2.7
2.7
2.6
2.6
16,266.677
19,764.246
22.708.537
26,467,999
27.763.867
0.6
0.6
0.7
0.7
0.8
6,496
6,488
7,485
8,613
9,496
1,639,766
1,928,443
1,875,341
1,726,327
1,809,907
1.7
2.1
2 1
1.9
2.0
8.570.696
12,519,214
14,039,378
14,706,783
17,163,656
0,3
0,4
0.4
0.4
0.6
510.000 under 511.000 ...
511.000 under 512,000 .
512,000 under 513,000 ...
513.000 under 514.000 . . .
51 4.000 under 516.000 ...
2.967.728
2.797,239
2.775,412
2,760,223
2,632,148
2.6
2.6
2.4
2.4
2.3
31,150.431
32,191,451
34.734,189
37.101,229
38.198,964
0.9
0.9
1.0
1,1
1-1
10,496
11,608
12,515
13,490
14,512
1,868,290
1,933,972
1,951,719
2,019,763
2.048.413
2 1
2.2
2.2
2.2
2 3
19,632,601
22,244,283
24,431.636
27.261.681
29,741,669
0,6
0.7
0.7
0.8
0.9
515,000 under 516,000 ...
516,000 under 517,000 . , .
51 7.000 under 518.000 . . .
518.000 under 519.000 . .
519.000 under 520.000 ...
2,383,140
2,303,300
2,360,764
2,306,612
2,200,513
2.1
2.0
2.1
2.0
1.9
36,931,232
38,010,959
41,156.073
42,650.437
42,889,341
11
1.1
1.2
1.3
1.3
15,497
16,503
17,508
18,499
19,491
2.029.221
2.119.638
2.220,442
2,187,340
2,132,163
2.3
2.4
2.5
2.4
2.4
31,446,131
34,987,140
38,875,718
40,463,521
41,566,148
1,0
1,1
1.2
1.2
1.3
520,000 under 526,000 . .
526,000 under 530,000 . . .
530,000 under 540,000 . . .
540,000 under 560,000 . . .
560.000 under 576.000 . . .
9,672,317
7,838,226
12,282,786
8,837,067
10,944,102
8.4
6.9
10.8
7.8
9.6
214,321.942
215,207,677
426,384,692
394,730,512
667,214,261
6.3
6.3
12.6
11.6
19 3
22,390
27,466
34,714
44,668
60,062
9,429,905
7,750,103
12,216,600
8,812,426
10,924,763
10.6
8.6
13.6
9.8
12 2
211,173,551
212,817,670
424,130,001
393,663.260
666,060.396
6.4
6.5
12.9
11.9
19.9
576,000 under 5100,000 . .
5100,000 under 5200,000 . .
5200,000 under 5600,000 . .
5500,000 under 51,000,000
5 1 ,000,000 or more
3,276,142
2,329,662
644,027
130.262
60.677
2.9
2.0
0.6
0.1
0.1
279,624.997
305,567,590
188,004,834
87,142,014
164,676,032
8.2
9.0
6 5
2 6
4.5
86,321
131,170
291,921
669,026
2,649,171
3,271,711
2,325,498
643,104
130,062
60,671
3,6
2.6
0.7
0.1
0.1
279,162,464
306,030.894
187,739,418
87.011.992
154,388.000
8.5
9.2
6.7
2.6
4.7
Taxable returns
Taxable income
Income tax after credits
Total income tax
Size and accumulated size o
Number
Percent
Number
Pert
ent
Percent of
adjusted gross income
Adjusted
gross
income less
Average
of
returns
Amount
of
total
or
returns
Amount
0
to
t
al
Amount
Total
Taxable
income
income tax
IdollarsI
deficit
110)
nil
(12)
113)
(14)
(16)
(16)
117)
(18)
1191
1201
Size of Adjusted Gross Incom
s
Total
89.831,443
2,266,609.962
100 0
89.844.225
446.296,392
10
5.0
447.126,703
100.0
19.8
13.6
4.976
No adjusted gross income . .
-
-
-
714
362
CI
65.666
C)
C)
Cl
8.876
51 under 51.000
51.000 under 52,000
52,000 under 53,000
53,000 under 54,000
54.000 under 5B.000
723,666
1,138,581
869,062
1,120,400
1,046,103
147.850
506,425
644,460
646,927
1,539,391
I'l
I'l
(')
I')
0.1
723.666
1.138.581
869.062
1.120.400
1.046.103
22,287
83,408
95,448
106,104
237,987
I'l
{'I
CI
CI
D.I
22.287
83.408
95.448
105.531
1,243,072
C)
Cl
C)
C)
0.1
16.1
16.6
17.6
16.3
15 8
4.0
5.0
4.4
2.7
6.2
31
73
110
94
232
56,000 under 56,000
56,000 under 57,000
57,000 under 58.000 ....
58,000 under 59,000
59,000 under 510,000 ...
1,634,767
1,925,478
1,869,855
1,726,327
1,809,907
1,771,631
3,028,023
4,384,114
6,607,611
7.138.355
0.1
0.1
0.2
0.2
0.3
1.639.765
1.928.182
1.876,264
1,726,327
1,809,907
289,690
463,237
664,649
843,666
1.061.420
D.I
D,1
D.I
D.2
D.2
1,289,690
1,469,183
1,665,360
2,844,157
21,061,420
0.1
0.1
0.1
0.2
0.2
16.4
16.6
15.2
15.1
14 9
3.4
3.7
4.7
6.7
6,2
188
243
366
489
686
510.000 under 511,000 . . .
51 1,000 under 512,000 . . .
5 12,000 under 513,000 . .
513.000 under 514.000
514.000 under 515.000 . . .
1,868,290
1,933,471
1,951,719
2,019,763
2,048.413
8,314,274
9,640,676
11,463,623
13,600,362
16,236,939
0.4
0.4
0.6
0.6
0.7
1,868,290
1,933,471
1,961,719
2,019,753
2,048,413
1,241,791
1,466,299
1,713,866
1,964,918
2.149,745
D.3
D.3
D.4
D.4
D.6
31,241,791
31,466,335
41,713,866
41,968.560
62,149,745
0.3
0.3
0.4
0.4
0.5
14.9
15.2
15.0
14.6
14.1
6.3
6.6
7.0
7.2
7.2
665
758
878
976
1,049
516,000 under 516,000 . . .
516.000 under 517.000 . . .
5 17.000 under 518,000 ...
518.000 under 519,000 ...
519.000 under 520.000 . . .
2,028,960
2,119,638
2,220,442
2,187,337
2,132.166
16,380,646
18,376,216
20,221,630
22,368,695
23,621,446
0.7
0.8
0.9
1.0
1.0
2,028,960
2,119,638
2.220,442
2,187,337
2,132,165
2,288,084
2,562,813
2,864,172
3,212,637
3,465,979
D.5
D.6
D.6
D.7
D,8
62,288,657
62,662,863
62,854,172
73,212,679
83,466,184
0.5
0.6
0.6
0.7
0.8
14.0
13.9
14.1
14.4
14.6
7,3
7.3
7.3
7.9
8 3
1,128
1,204
1,286
1,469
1,621
520.000 under 526.000 . . .
525,000 under 530,000 . . .
530.000 under 540.000 . . .
540.000 under 550.000 . .
550,000 under 575,000 . . .
9,426,698
7,750,084
12,214,109
8,812,298
10,924,371
123,702,620
133,318,027
280,154,966
270,376,907
466,475,283
5.5
6.9
12.4
12.0
20.7
9,429,898
7,760,084
12,213,279
8,811,129
10,923,534
18,379,614
20,666,429
46,294,708
44,844,051
87,191,762
1
1
1
4.1
».e
D,1
DO
3 5
118,402,064
620,557,463
145,303,446
44,861,708
687,241,466
4.1
4.6
10.1
10.0
19.5
14,9
15.4
16.2
16.6
18.7
8.7
9.7
10.7
1 1 ,4
13.3
1,961
2,653
3,708
6.090
7.986
575.000 under 5100.000 ..
5100.000 under 5200.000 . .
5200.000 under 5500.000 . .
5500.000 under 51.000.000
51,000,000 or more . . ,
3,271,435
2,324,986
642,730
129,849
60.469
206,197,482
230,469,868
162,635,560
74,303,872
134,648,375
9.1
10.2
6.8
3.3
6.0
3,271,053
2,324,392
642,410
129,898
60,410
44,341,122
67,673,243
43,263,638
20,826,616
37.168.867
1
3.9
2.9
3.7
4.7
3,3
944,375,252
967,823,643
743,437,776
720,942,219
337,341,734
9.9
12.9
9.7
4.7
8.4
21.6
25 1
28.6
26.2
27.8
15 9
19.0
23 1
24.1
24,2
13.563
24,865
67,544
161,017
616,496
Footnoies at end of table.
Individual Returns 1990
17
Table 1 .1 —Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued
(All figures are estimates based on samples — money amounts are in thousands of dollars)
Size and accumulated size of
adjusted gross income
Number
of
returns
Percent of
total
Adjusted gross income
less deficit
Percent
of total
Average
(dollars)
Taxable returns
Number
of
returns
Percent
of
total
Adjusted gross income
less deficit
Percent
of total
Cumulated from Smallest Size
of Adjusted Gross Income
No adjusted gross income . . .
$1 under $1.000
$1 under «2,000
$1 under $3,000
SI under S4,000
$1 under SB, 000
SI under S6,000
SI under S7,000
SI under S8,000
$1 under S9,000
SI under S10,000
SI under $11,000
SI under $12,000
SI under $13,000
SI under $14,000
SI under $16,000
SI under $16,000
SI under $17,000
SI under S18,000
SI under SI 9,000
SI under $20,000
SI under S2B,000
$1 under $30,000
SI under $40,000
SI under SBC, 000
$1 under S7B,000
$1 under SIOO.OOO
SI under $200,000
SI under SBOO,000
SI under SI, 000,000
SI or more
All returns
(31
(Bl
181
904,876
2,782,846
6,666,636
10,161,427
13,338,830
16,478,272
19,437,776
22,482,608
26,516,425
28.608,046
31,431,127
34.398.855
37.196.094
39.971 .606
42.721.728
46.353.877
47.737.016
60,040.316
52.391.080
64.696.692
66.897.106
66,469.421
74,307,647
86,690,433
96,427,600
106,371,602
109,647,744
111,977,306
112,621,332
112,761,686
112,812,262
113.717.138
0.8
2.4
6.8
8.9
11.7
14.6
17,1
19.8
22.4
26.1
27 6
30.2
32.7
36.1
37.6
39 9
42.0
44.0
46.1
48.1
50.0
68.6
66.3
76.1
83.9
93.6
96.4
98.6
99.0
99.2
99.2
100.0
-46.809.664
1.712.429
7.368.787
16.320.697
27.374.780
41.497.039
67.763.617
77.517.861
100.226.399
126.694.397
163.448.256
184.698,686
216,790,137
261,624,326
288,626,666
326,824,619
363,756,751
401,766,710
442,922,782
485.573.219
528,462.560
742.784.502
967.992.079
1.384.376.771
1.779.107.283
2.436.321.546
2.715.846.642
3.021.414.132
3.209,418.966
3.296,660.980
3,461.237,012
3.408.427.348
(')
0.2
0.6
0.8
1.2
1.7
2.2
2.9
3.6
4.4
6.3
6.3
7.3
8.4
9.6
10.6
11.6
12.8
14,1
16.3
21.6
27.8
40 1
61,5
70.6
78,7
87.6
93.0
96.6
100.0
98.7
-60,626
616
1,122
1.606
2,062
2,618
2.972
3.448
3.928
4,409
4,882
6,366
5,828
6.293
6,766
7,206
7.620
8.029
8.454
8.878
9.288
11.175
12.892
16.988
18.644
22,904
24.769
26.982
28.497
29.237
30.693
29.946
7,386
723,666
1,862,236
2,731,298
3.861.698
4,899,673
6.439,438
8,367,881
10.243,222
11,969,649
13,779,466
16.647,746
17,681,718
19,533,437
21.553,189
23,601,603
26,630,824
27,750.462
29.970,903
32,158,243
34,290,405
43,720,311
51,470,414
63,686,913
72,499,339
83,424,102
86,696,813
89,021,311
89,664,416
89,794,477
89,865,049
89,862.434
0,8
2.1
3.0
4.3
6.6
7.2
9.3
11.4
13.3
16.3
17.4
19.6
21.7
24.0
26.3
28.6
30.9
33.4
36.8
38.2
48.7
67.3
70.9
80,7
92.8
96.5
99,1
99.8
99.9
100,0
100.0
-2.923,512
666,020
2,231,366
4,386,897
8,340,389
13,038,326
21,609,021
34,128,235
48,167,613
62,873,396
80.037,052
99,669,664
121,913,837
146,346,471
173,607,062
203,348,611
234,793,743
269,780,883
308,666,601
349,120,122
390,676,269
601,849,820
814,667,490
1,238,797,491
1,632,460,741
2,288,611,137
2,667,673,591
2,872,704,486
3,060,443.903
3.147,456.895
3,301,843,895
3,298,920,383
{')
0.1
0.1
0.3
0.4
0.7
1.0
1.5
3.0
3 7
4.4
6.3
6.2
7.1
8,2
9,3
10.6
11.8
18.2
24.7
37.5
49.4
69.3
77.8
87.0
92.7
95 3
100.0
99.9
Taxable returns
Taxable income
Size and accumulated size of
adjusted gross income
Number
of
returns
Percent
of
total
Income tax after credits
Percent
of
total
Total income tax
Taxable
income
Adiusted
gross
income less
deficit
Average
income
tax
IdollarsI
Cumulated from Smallest Size
of Adjusted Gross Income
No adjusted gross income ....
SI under SI, 000
SI under S2,000
$1 under S3, 000
SI under S4,000
SI under S5,000
SI under S6,000
SI under S7,000
SI under $8,000
SI under S9,000
SI under $10,000
SI under $11,000
SI under SI 2.000
SI under SI 3.000
SI under $14.000
SI under $16.000
$1 under SI 6.000
SI under SI 7,000
SI under S18.000
SI under S19.000
SI under $20,000
SI under S25,000
SI under $30,000
SI under $40,000
SI under $60,000
SI under S75,000
SI under $100,000
SI under $200,000
SI under $500,000
SI under $1,000,000
SI or more
All returns
Footnotes at end of table.
(161
(17)
(18)
723,666
1,862,236
2,731,298
3,851,698
4,897,801
6.432,668
8,358,046
10.227,901
11,954,228
13,764,135
15,632,425
17,565,896
19,517,616
21,537,368
23.585,781
25,614,741
27.734,379
29,954,821
32,142.167
34.274,312
43,701,011
51,461.096
63.665,204
72,477,502
83,401,873
86,673,308
88,998,294
89,641,024
89,770,974
89,831,443
89.831,443
147,850
664,276
1,198,736
1,844,662
3,384,063
6,166,684
8,183,607
12,667,721
18,176,333
26,313,688
33,627,962
43,268,637
64,732,160
68,232,623
83,469,462
99,860,006
118,226,222
138,446,863
160,806,648
184,426,993
308,129,613
441.447.640
721,602.606
991,979,612
1,458,454.795
1.663.662.277
1.894.122.146
2,046.757.706
2,121,061.577
2,266.609,952
2,265,609,962
('I
CI
0.1
0.1
0.2
0.2
0.4
0.6
0.8
1.1
l.B
1.9
2.4
3.0
3.7
4.4
6.2
6.1
7.1
8.2
13.7
19.6
32.0
44.0
64.7
73.8
84.0
90.7
94.0
100.0
100.0
714
723.666
1.862.236
2.731.298
3.861.698
4.897.801
6.437.666
8.366.748
10.241,012
11,967,339
13,777,246
16,646,636
17,679,007
19,630,726
21,660,479
23,698,892
26,627,862
27,747,490
29,967,932
32,155,268
34,287,423
43,717,321
61.467.406
63.680.686
72.491.814
83.415.347
86.686.400
89.010.792
89.653.203
89.783.101
89.843.51 1
89.844.226
362
22.287
106.696
201.143
306.247
644.234
833.923
1,297,161
1,961,810
2,806,476
3,866,896
6,108,687
6,674,986
8,288,842
10,253,760
12,403,606
14,691,589
17,244,402
20,098,574
23,311.211
26.767.190
45.146.804
65.702.233
1 10.996.941
166.840.992
243.032.764
287.373.876
346.047.119
388,310.667
409,137.173
446.296.040
446.296.392
(')
(')
0.1
0.1
0.2
0.3
0.4
0.6
0.9
1.1
1.5
1.9
2.3
2.8
3.3
3.9
4.5
5.2
6.0
10.1
14.7
24.9
34.9
64.6
64.4
77.3
87.0
91.7
100 0
100.0
66,556
22,287
105,695
201,143
1,306,674
1,549.746
2.839.435
31.308.618
41.973.969
62.818.126
93,879,546
16,121,336
66,687.671
98.301.627
310.270.077
812,419,822
314,708,480
917.261,343
520.115,514
223.328.193
26.784.377
146.186.441
766.743.903
9,111.047.360
9,166.899.068
6.243.140.624
4.287,616,776
3,345,339,419
388,777,194
7,409,719,413
447,061.147
447.126.703
I'l
I'l
I'l
(')
0.1
0,1
0 2
0,3
0.4
0.6
0.9
1.1
1,6
1.9
2,3
2.8
3.3
3.9
4.5
5.2
6,0
10.1
14,7
24.8
34.9
B4.4
64.3
77.2
87.0
91.6
100,0
1000
(')
15,1
16.2
16.8
16.6
16,2
16.3
16.0
16.7
16.6
16.3
16.2
16.2
16 2
16.1
14.9
14.7
14.6
14.5
14.5
14.5
14.7
14.9
16.4
16.7
16.7
17.3
18.2
19.0
19.3
19.8
198
4.0
4.7
4.6
3.7
4.2
3.9
3.8
4.1
4.5
4.8
6.1
5 4
6.7
5.9
6.1
6.3
6.4
6.6
6.7
6.9
7.6
8 1
9.0
9.6
10.6
11.2
12.0
12.7
13.0
13.6
136
31
67
74
80
112
130
156
193
235
282
327
37B
426
476
626
674
622
671
725
781
1.034
1.277
1.744
2.150
2.916
3.316
3.879
4.336
4.563
4,975
4.976
18
Individual Returns 1990
Table 1 .1 —Selected Income and Tax Items, by Size and Accumulated Size of Adjusted Gross Income— Continued
(All figures are estimates based on samples — money aniounts are in thousands of dollars}
Size and accumulated size of
adjusted gross income
Number
of
returns
Percent of
total
Adjusted gross income
less deficit
Percent of
total
Average
(dollars)
Taxable returns
Number
of
returns
Percent
of
total
Adjusted gross income
less deficit
Cumulated from Largest Size
of Adjusted Gross Income
§1,000,000 or more
5600,000 or more
$200,000 ore more
$100,000 or more
$75,000 or more
$60,000 or more
$40,000 or more
$30,000 or more
$26,000 or more
$20,000 or more
$19,000 ore more
$18,000 or more
$17,000 or more
$16,000 or more
$ 1 5,000 or more
$14,000 or more
$13,000 or more
$12,000 or more
$ 1 1 ,000 or more
S 1 0,000 or more
$9,000 or more
$8,000 or more
$7,000 or more
$6,000 or more
$5,000 or more
$4,000 or more
$3,000 or more
$2,000 or more
$1,000 or more
$1 or more
All returns
(6)
60,677
190.930
834,967
3,164,619
6,440.660
17,384,762
26,221,829
38,604,616
46,342,841
66,916,167
68,116,670
60,421,182
62,771,946
66,076,246
67,468,386
70,090.634
72,840.757
75.616.168
78.413.408
81.381,135
84,304,217
87,296.838
90.329.764
93.374.486
96.333.990
99.473.432
102.660.835
106,265.627
110,029,416
112,812,262
113,717,138
0.1
164.676.032
0.2
241.818.046
0.7
429.822,880
2.8
735,390,470
5.7
1,014,916,467
15.3
1,672,129,729
23.1
2,066,860,241
33.9
2,493,244,933
40.8
2,708,462.510
49.2
2.922,774.462
61.1
2.966.663.793
63,1
3.008.314.230
66.2
3.049,470,303
67.2
3,087,481,261
59.3
3,124,412,493
61.6
3,162,611,467
64.1
3,199,712,686
66.6
3,234,446,875
69.0
3,266,638,327
71.6
3,297,788,757
74.1
3,325,642,615
76.8
3,351,010,613
79.4
3,373,719,161
82.1
3,393,473.396
84.7
3.409,739.973
87.6
3,423,862.232
90.3
3.434.916.416
93.4
3.443.878.225
96.8
3.449.624.683
99.2
3.451.237,012
3,405.427.348
4.6
7.0
12.6
21.3
29.4
48.6
59,9
72.2
78.6
84.7
85.9
87.2
88.4
89.5
90.5
91.6
92.7
93.7
94.7
96.6
96.4
97.1
97.8
98.3
98.8
99.2
99.6
99.8
100.0
100.0
98.7
2.649.171
1,266,527
514,784
232.386
167.679
96.184
78.822
64.762
68.444
52.272
51.030
49.789
48.680
47.446
46.316
45,122
43,928
42.775
41.669
40.523
39,447
38,387
37,349
36,343
36,396
34.420
33,462
32,411
31,361
30,693
29,946
60,671
190,634
833,738
3,169,236
6,430,947
17,355,709
26,168.135
38.384.635
46.134.738
56.564.643
B7. 696.806
69.884.145
62.104.687
64.224.226
66.253.446
68.301.869
70.321,612
72,273,331
74,207,303
76,076,693
77,885,600
79,611,827
81,487,168
83,416.611
84.956,376
86,003,360
87,123.760
87.992.812
89.131.393
89.866.049
89.862.434
0.1
1 64.388,000
0.2
241,399,992
0.9
429.139.409
3.5
734,170,304
7.2
1,013,332,768
19 3
1,669,383,154
29.1
2,063,046,404
42.7
2,487,176,404
61.3
2,699,994,074
61.8
2,911,167,626
64.2
2,952,723,773
66.6
2,993,187,294
69.1
3,032,063,012
71.6
3,067,050,152
73.7
3,098.496,283
76.0
3,128,236.842
78.3
3.166.498.424
80.4
3.179.930.068
82.6
3,202,174,341
84.7
3,221,806,842
86.7
3,238,970,499
88.6
3,263,676,282
90.7
3,267,715,660
92.8
3,280,234,874
94.5
3,288,805,569
95.7
3,293,503,506
97.0
3,297,457,998
97.9
3,299,612,528
99.2
3,301.287.875
100.0
3,301.843.896
3.298,920,383
Taxable returns
Taxable income
Size and accumulated size of
adjusted gross income
Number
of
returns
Percent
of
total
Income lax after credits
Number
or
returns
Percent
of
total
Total income tax
Taxable
Income
Adjusted
gross
income less
deficit
Cumulated from Smallest Size
of Adjusted Gross Income
$1,000,000 or more
$500,000 or more
$200,000 or more
$100,000 or more
$75,000 or more
$50,000 or more
$40,000 or more
$30,000 or more
$26,000 or more
$20,000 or more
$ 1 9,000 or more
$ 1 8,000 or more
$1 7,000 or more
$ 1 6,000 ormore
$ 1 5,000 or more
$14,000 or more
$13,000 or more
$ 1 2,000 or more
$ 1 1 ,000 or more
$10,000 or more
$9,000 or more
$8,000 or more
$7,000 or more
$6,000 or more
$6,000 or more
$4,000 or more
$3,000 or more
$2,000 or more
$1,000 or mote
$1 or more
All returns
(13)
119)
60,469
190,418
833,149
3,168,134
6,429,669
17,363,940
26,166,239
38.380.348
46.130.432
55,667.130
67.689.286
69,876.622
62,097.063
64.216.701
66,246,662
68,294,076
70,313,828
72,266,547
74,199,018
76.067,308
77,877,216
79,603,542
81,473,397
83,398,875
84,933,642
85,979,744
87,100,146
87,969,207
89,107,787
89,831,443
89,831,443
134,648.376
208.862.247
361.487.807
591.967.674
797.166.167
1,263.630,440
1,534,007,347
1,814,162,312
1,947,480,339
2,071,182,969
2,094,804,404
2,117,163,099
2,137,384,729
2,155,759.946
2.172.140,490
2,187,377,429
2,200,877,791
2,212,341,316
2,221,981,990
2,230,296,264
2,237,434,619
2,243,042,231
2,247,426,346
2,260,464,368
2,262,226,899
2 ■>63,766,290
2,264,411,217
2,264,955,677
2,266,462,102
2,266,609,962
2,266,609,962
6,0
9.3
16.0
26.2
36.3
66.0
68.0
80.4
86.3
91.8
92.9
93.9
94.8
95.6
96.3
97.0
97.6
98.1
98.5
98.9
99.2
90.4
99.6
99.8
99.8
99.9
99.9
100.0
100.0
100.0
100 0
60.410
190.309
832.719
3.167.111
6.428.164
17.361.698
26.162.827
38,376.106
46.126.190
55.556.088
67.688.243
69.876.679
62.096.021
64.215.659
66.244.619
68.293.033
70.312.785
72.264,504
74.197.976
76.066.266
77.876,173
79,602,600
81,477,763
83.405,945
84,946,711
86,991,813
87,112,213
87,981.276
89.119.856
89.843.511
89.844,226
37,168,867
67,986,383
101,248,921
168,922,164
203,263,286
290,466,048
335,299,099
380,593,807
401,149,236
419,528,850
422,984,829
426,197,466
429,061,638
431,604,451
433,892,636
436,042,280
438,007,198
439,721,054
441,187,353
442,429,144
443,490,564
444,334,230
444,998,879
446,462,117
446,751.806
445.989.793
446.094.897
446,190,346
446,273,763
446,296,040
446.296.392
8.0
13.0
22.0
36,0
46.0
66.0
75.0
85,0
89.0
94.0
94.0
96.0
96.0
96.0
97.0
97.0
98.0
98.0
98.0
99.0
99.0
99.0
99.0
99.0
99.0
99.0
100.0
100.0
100 0
100.0
100.0
337,341.734
68.283.953
7.101.721.728
6.169.646.371
6.203,920,623
1,291,162,089
1,336,013,797
3,381,317.244
9.401.874.706
420.276.770
8.423.732.954
5.426.946.633
1.429.799,804
7,432,352,667
2,434,641,324
7,436,791,070
1,438,769,619
6.440.473.476
9,441,939.810
1.443.181.602
4.444,243,021
6,445,087.178
7.446.762.629
8.446.221.712
9,446,511.401
9,446,764,473
446,860,004
446,965,452
447,038,860
447,061,147
447.126.703
8.4
13.0
22.8
35 7
45.6
65 1
76 1
86.3
89.9
94.0
94.8
96.6
96.1
96.7
97.2
97.7
98.1
98.5
98.8
99.1
99.4
99.5
99.7
99.8
99.9
99.9
99.9
100.0
100.0
100.0
100.0
27.8
27.9
28.1
27 0
25 6
23.0
21.9
21.0
20.6
20.3
20 2
20.2
20 1
20,1
20.0
20.0
19.9
19.9
19.9
19.9
19.9
19.8
19.8
19.8
19 8
19.8
19.8
19 8
19 8
198
19.8
24.2
24.1
23.7
21 7
20.1
17.4
16.3
15.3
14.9
14.4
14.4
14.3
14.2
14.1
14.0
14.0
13.9
13.9
13.8
13.8
13.7
13.7
13.6
13.6
13.6
13 6
13.6
13.5
13,6
13.6
13.6
(') Percentage not computed.
I'l Less than 0.06 percent.
NOTE: Detail may not add to total because of rounding
Individual Returns 1990
19
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34
Individual Returns 1990
Table 1.5— Form 1040EZ Returns: Sources of Income and Tax Items, by Size of Adjusted Gross Income
(All figures are estimates based on samples —
money amounts are in thousands of dollars)
Number of
returns
Adjusted
gross
income
Salaries
3nd wages
Taxable
interest
Standard deduction
Exemptions
Size of adjusted gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
exemptions
Amount
(11
(21
(3)
(4)
(51
(61
(7)
(8)
(91
(101
18.529,614
6,809,464
190.709.837
16.664 486
18,464,286
6,744,136
190,201,040
16,508,224
6,094.222
2,041,784
608.796
166,261
18,629,614
6,809,464
54.825,476
16.762.791
13.062.187
26.763.798
S6,000 under «1 0,000
4,044,260
29,811.642
4,044,260
29,727,930
1,110.175
83,612
4,044,260
13.136.973
3.214,317
6.587.340
$10,000 under $15,000
2,871,562
35.600.061
2,871,562
35.622,876
896.027
77.176
2,871,562
9.327.801
2,768,302
6,662.760
«1 6,000 under S20,000
2,074,561
36,057,749
2,074,661
35,997,821
702.363
60,128
2,074,661
6,738.774
2,064.460
4.210.367
$20,000 under S2B,000
1,316,377
29,169,988
1,316,377
29,112,464
584,846
57.634
1,316,377
4,274,223
1.306.327
2.676.669
$25,000 under $30,000
766,348
20,773,473
766,348
20,736,131
401,232
37.342
766,348
2,487,382
765.348
1.568.964
$30,000 under $40,000
555,488
18,494.827
556,488
18,467,104
299,087
27.723
666,488
1,804,417
665.488
1.138,383
S40.000 or more
93,674
4.137.721
93,674
4,128.700
58,710
9,020
93,674
304.116
93,674
191.826
Taxable returns, total
13.682,319
179,694,760
13.682,319
179.224,428
6.663.060
470.333
13,682.319"
43.031,164
10.608.826
21.741,696
Under $6 000 ....
2,105,174
6,386,431
2,105 174
6 268 1 1 1
1,616 688
1 18,320
2 106,174
5 423,238
•6 026
•9 647
$6,000 under $10,000
3,901,244
29,074,620
3,901,244
28.991.430
1,096,099
83,090
3,901,244
12,671,203
3.071.311
6.294,178
$10,000 under $16,000
2,871,662
36,600,061
2,871,662
36.622.876
896,027
77,176
2,871.662
9,327,801
2,768.302
6,662,760
$15,000 under $20,000
2.074,661
36,067,749
2,074,661
36.997.621
702,363
60,128
2.074.561
6.738,774
2.064.460
4,210,367
$20,000 under $26,000
1,316.377
29,169.988
1,316,377
29,112,464
684,846
67,634
1,316,377
4,274,223
1.306.327
2,676,669
$26,000 under $30,000
766.348
20.773,473
766,348
20,736,131
401,232
37,342
766,348
2,487,382
766.348
1,668,964
$30,000 under $40,000
656.488
18,494.827
555.488
18.467.104
299,087
27,723
666,488
1,804,417
556.488
1,138,383
$40,000 or more
93,574
4.137.721
93.574
4.128.700
58,710
9.020
93,674
304.115
93.574
191,826
Nontaxable returns, total
4.847,295
11.015.076
4.781.967
10.976.613
641.172
38.464
4,847.296
11.794.322
2.463.361
6,022,103
TaxabI
e income
Total ta
X liability
Income tax withj^eld
Overpayment refunded
Tax due at
ime of filing
Size of adjusted gross income
f^Jumber of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
(11)
112)
(13)
(14)
(15)
(16)
(17)
(18)
(191
(201
13,737.697
2.160,462
114.922.067
963.791
13.682,319
2,106.174
18.336.983
144.098
18.087.392
6.412.469
24.323.703
1.346.616
17.055.259
6,322.015
6.276.787
1,209.256
1177 865
289,068
7,739
206,036
$6,000 under SI 0.000
3.901,244
10,109,138
3,901.244
1.617,133
4.019.124
3.061.868
3,787.962
1.564.550
246,237
29,816
$10,000 under $16,000
2,871,662
20,619,490
2,871,562
3.093.390
2.851.461
4.168.448
2.667.797
1.116.816
208,739
61,768
$ 1 6.000 under $20,000
2,074,651
26,108.609
2.074,651
3.766.868
2.074.661
4.661.476
1.873.641
818.770
201,010
34,162
$20,000 under $26,000
1,316,377
22.220.096
1,316,377
3.334.058
1.316.377
4.020.683
1.229.948
699.053
86,429
12,528
$26,000 under $30,000
766,348
16,717.126
766,348
2.746.111
766.348
3.206.644
669.818
603.766
106,630
43,222
$30,000 under $40,000
666,488
16,662,027
555.488
2.961.228
666.488
3.170.269
462.642
312.698
102.846
93,667
93,674
3,641,779
93.674
783,108
93.574
818.811
71.636
61.890
•22.038
•16,187
Taxable returns, total
13.682.319
114.921.911
13,682,319
1 8,336.983
13.521,611
23.426.074
12.489.378
5,378.159
1.177.865
289,068
Under S6 000
2 105 174
963.646
2 105 174
144,098
1,984,668
618.056
1.894.114
381.696
206.035
7,739
$6,000 under $10,000
3,901,244
10.109.138
3,901,244
1,517.133
3,881,143
2.980.799
3.649.981
1.493.481
246,237
29,815
$10,000 under SI 6.000
2,871,562
20.619.490
2.871.662
3.093.390
2,861.461
4.168.448
2.667.797
1.116.816
208,739
61,768
$16,000 under $20,000
2.074,551
26.108.609
2.074,661
3.766.868
2.074.661
4.661.476
1.873.641
818.770
201,010
34,162
$20,000 under S26.000
1,316,377
22.220.096
1,315,377
3.334.068
1.316.377
4.020.683
1,229,948
699.053
86,429
12,628
$26,000 under $30,000
766,348
16.717.126
766,348
2.746.111
766.348
3.206.644
669,818
503.755
106,630
43,222
$30,000 under $40,000
656,488
16.662.027
566,488
2.961.228
656.488
3.170.269
462,642
312.698
102,846
93,667
S40.000 or more
93.674
3.641,779
93,674
783.108
93.574
818.811
71.636
61.890
•22,038
•16,187
Nontaxable returns, total
66.278
146
-
-
4.565.881
898,629
4.565.881
898.629
-
-
Individual Returns 1990
35
Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income
(All figures are estimates based on samples — money amo
unts are in thousands of dol
arsi
Number of
returns
Adjusted
gross
income
Salaries and wages
Taxabje
rnterest
Tax-exempt interest
Dividends
Size of adjusted gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
111
121
13)
(41
(5)
16)
17)
(8)
(91
(101
AJI returns, total
26,917,288
4,089,396
4,613,476
442,092.398
10,469.218
34.863.486
23.729.996
3.352.440
4.150.240
401,463,443
10.607,310
16,202,098
123,761
377,255
1.871.806
1,579,207
Under $5.000
8,467,251
29,163,773
1.497.552
1.352.602
1,196,106
2,175,238
•8,009
•8,009
•6,319
•3,762
343,097
214,949
248,013
Se.OOO under SI 0.000 . . .
202,470
SI 0,000 under $15,000 .
4,812,582
59.900.141
4.373.374
51,671,409
1 506.771
2,651,069
•28,032
•43,342
276,626
419,045
$16,000 under $20,000 . .
3,556,853
61.868.057
3.351.618
56,190,108
1,297,333
2,421,994
•20,023
•133,666
175,006
116,093
S20.000 under $26,000 . .
2,828,116
63.361.182
2.674.636
67,549,843
1,328,967
2,244,268
•18,723
•78,289
213.649
172,841
$26,000 under $30,000 . .
2,019,018
66.397,921
1.938.926
51,222,302
1,025,130
1,666,979
•4,005
•501
167.649
160,841
$30,000 under $40,000 . .
2,494,163
86,098,110
2,436.236
81,765,337
1,605,670
1.926.413
•13,440
•21,289
279.642
114,696
$40,000 or more
1,604,686
17,293,605
1,106,399
70,144,284
377,442,912
2,500,634
1.463,626
16,626,914
665,788
65,433,420
341,639,627
1,688,263
1,093,296
9,112.138
950.219
2.020.032
14.868.086
758.538
•23,520
107,743
•4,005
•90,196
346,626
2,707
201.388
1 .639.434
226.963
145,209
Taxebia raturns. total
1,336.661
Under $6.000
154.982
$6,000 under $10,000 . . .
1,707,816
12,951,881
1,424,788
9,631,948
869.413
1.578.876
140.162
126.698
$10,000 under S16.000 ..
2,419,084
30,720,858
2,023,927
23,807,609
1.119,003
2,362.962
•24,028
•19,078
239.080
345.305
$16,000 under $20,000 . .
3,221,032
56,422,850
3,016,797
60,796,712
1,230,452
2,410,018
•20,023
•133,666
171.002
1 1 6,089
$20,000 under $26,000 . .
2,821,406
63,206,374
2,667,827
67,406.036
1,328,967
2,244,268
•18,723
•78,289
213.649
172.841
$26,000 under $30,000 .
2,019,018
65,397,921
1,938,926
61.222.302
1,025,130
1,566,979
•4,006
•501
167.649
160.841
$30,000 under $40,000 . .
2,494,163
86,098,110
2,436,236
81.755.337
1,606,670
1,926,413
•13,440
•21,289
279.642
114.696
$40,000 or more
1,504,686
8,623.683
70,144,284
64,649.487
1,453,626
8,103,082
65.433.420
69.913.816
1,093,296
1,496,171
2,020.032
1.334.013
•23,620
•16.018
•90,196
•31.628
201,388
232.371
145.209
Nontaxable returns, total
242.547
Statutory ad
ustments
Size of adjusted gross income
Unemploymen
t compensation
Tota)
income
Total
Primary IRA payments
Secondary IRA payments
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
111)
1121
(13)
114)
(15)
(16)
(17)
(18)
119)
(20)
All returns, total
3.199.666
266.306
5,211,903
283,015
26,917,288
4,089,395
443.257.796
10.503.041
820,301
1.16S.398
•33.823
774.054
989.863
169.892
175.535
Under $5,000
•28,033
•28.033
•33.823
$5,000 under $10,000 . . .
811.104
1.240,953
4,613,475
34.913.998
50,760
60.612
60.760
50.512
_
_
$10,000 under $15,000 .
740,528
1,200,462
4,812,682
60.059.210
97,515
169.069
93.510
141.049
•16.018
•18.021
$15,000 under $20,000
364.646
633,360
3,655,853
62.051.142
137,661
183.086
137.661
183.085
-
-
$20,000 under $26,000 .
379.769
729,887
2,828,116
63.686,600
152,279
234.318
137.661
211.187
•22.727
•23,132
$26,000 under $30,000 .
220.664
374,788
2,019,018
66.673.681
121.805
175.761
114.441
132.187
•33.462
•43,674
$30,000 under $40,000 .
283,077
497,971
2.494.163
86.281.419
126,128
183.309
112.687
129.221
48.847
64.088
$40,000 or more
154,684
251,486
1.504.686
70.289.804
106.221
145.520
99.601
108.799
48.847
36.722
Taxable returns, total
2,138.622
3,702.046
17.293.606
378.567.044
789.664
1,124,132
743,316
949.698
166.887
174.634
Under $6 000
•20.023
•1 1.437
1.106.399
2.518.656
•12.014
•18,021
•12.014
•18.021
_
_
$5,000 under $10,000 . . .
332.900
541.012
1.707.816
12.996.986
48.066
45,104
48,066
46.104
_
_
$10,000 under $15,000 .
430.518
700.947
2.419.084
30.859.872
86.601
139,014
81,496
121.996
•12,014
•17.020
$15,000 under $20,000
317.096
594.518
3.221.032
56.605.934
137,661
183.085
137,661
183,086
-
-
$20,000 under $26,000 .
379.759
729.887
2.821.406
63.440.693
152,279
234,318
137,661
211.187
•22,727
•23.132
$26,000 under $30,000 . .
220.664
374.788
2,019.018
55.573.681
121,805
176,761
114,441
132.187
•33.462
•43.574
$30,000 under $40,000 .
283.077
497.971
2.494.163
86.281.419
126,128
183,309
112,687
129.221
48,847
54.088
$40,000 or more
164.684
261.486
1.604,686
70.289.804
106,221
145,520
99,601
108.799
48,847
36.722
Nontaxable returns, total
1.061.044
1.509.856
8,623,683
64.690.753
•30,738
•41,266
•30,738
•40.265
•4,005
•1.001
Footnotes at end of table.
36
Individual Returns 1990
Table 1.6— Form 1040A Returns: Sources of Income, Deductions, and Tax Items, by Size of Adjusted Gross Income
(All figures are estimates based on samples — money amounts are in thousands of dollars)
Basic standard deduction
Additional standard deduction
Exemptions
Taxable income
Child care credit
Size of adjusted gross income
Number of
returns
Amount
Number of
returns
Amount
Number of
exemptions
Amount
Number of
returns
Amount
Number of
returns
Amount
121)
(22)
(23)
(241
(26)
(261
(27)
(281
(29)
130)
All returns, total
25.905,274
112,342.787
2,132,627
2,018,164
57.098,059
116,973,317
19.396.126
235,519,091
1.691.821
718,183
Under S6,000
4,089,395
13,162,920
224,259
202.434
5,400,066
1 1,048.108
1 ,106.399
831 ,396
$5,000 under $10,000 .
4,609,470
19,384,551
663,464
487.346
9,198,777
10971,683
18,842,476
22,479,735
2 01 6 318
4,246.769
17.290.233
•18,826
• 1 905
$10,000 under $15,000
4,812,582
21,414,914
648,736
649,867
3,929,248
280,677
107.955
$15,000 under $20,000
3,551,849
15.804,355
276,018
266,657
8,215,623
16,833,617
3,502.183
29.036.949
392,289
197.187
$20,000 under $26,000
2,828,115
12,886,572
208,344
206,866
6,866,685
14,065,892
2,824,110
36.193.388
293,578
163.240
$25,000 under $30,000
2,016,014
9.636.142
134,868
142,909
5,222,801
10,699,630
2,019,018
34.919,239
220,874
100.069
$30,000 under $40,000
2,494,163
12,267.523
76,727
70.494
6,886,353
14,116,584
2,494,163
69,644,510
270,516
99.356
$40,000 or more
1,504,686
7,796,810
102,120
102,691
4,336,072
8,888,276
72,087,274
1,504,686
17.293.606
63,367,607
230.603.421
115.061
1,158,452
58.470
Taxable returns, total ....
17.286,596
73,272,859
1,677,082
1 ,479.369
35,182.112
624.391
Under $5,000
1,106,399
1,636.401
•16,018
1,557,251
•32,838
3,190,762
7,168,678
1.106.399
1,707,816
831 ,396
$5,000 under $10,000 .
1,707,816
5,494.942
320.370
266,296
4,009,881
13,641,702
$10,000 under $15,000
2,419,084
9,476,031
460.636
444,646
3,495,896
2,419,084
•18,723
•6,361
$16,000 under $20,000
3,217,028
14,116,000
275,018
266.657
6,846,693
14,029,108
3,221,032
28,021,084
242,404
109,196
$20,000 under $25,000
2,821,406
12,860,009
208,344
205,865
6,821,127
13.972.499
2,821,406
36,178,001
290,873
160,939
$25,000 under $30,000
2,015,014
9,636,142
134,868
142,909
6,222,801
10.699.630
2.019,018
34,919,239
220,874
100,069
$30,000 under $40,000
2,494,163
12,267.523
76.727
70.494
6,886,353
14.116.684
2,494,163
59,644,510
270,616
99,366
$40,000 or more
1.604,686
7,795,810
102,120
102.591
4,336,072
8,888,276
1,604,686
63,357,607
1 15,061
58,470
193.791
Nontaxable returns, total
8,619.679
39,069,928
666,446
638.806
21 915,947
44,886,043
2,102,622
4,916,670
433,369
Earned incor
ne credit used
to offset
ncome tax
Income tax
after credits
Income lax withheld
Overpayment refunded
Tax due at
ime of filing
Size of adjusted gross income
before
credits
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
Number of
returns
Amount
1311
(32)
(33)
(34)
1361
1361
(37)
(38)
139)
(401
All returns, total
3,681,712
1,091.387
17.293.605
35.402.856
23,499,272
46.926.626
21.492,144
17.746,194
3.711,639
1 ,296.826
Under $5,000
1,106,399
131.696
2,979,804
539,818
2,996,029
1,017,381
676,884
77,646
$5,000 under $10,000 .
281,667
33,103
1,707,816
601.690
3,963,496
2,142,210
4,076,866
3,634,934
376.434
85,795
$10,000 under $16,000
1,666,942
616,403
2,419,084
1.863,888
4,453,260
4,648,174
4,209,185
4,384,854
527.309
130,389
$15,000 under $20,000
1,661,100
441,766
3,221,032
3.713.859
3.423,701
5,915,048
3,091,317
2,552,928
448.617
126.186
$20,000 under $26,000
83,003
1,116
2,821,406
6.282.230
2.760,036
6,736,418
2,462,291
1,766,903
345.801
109.036
$25,000 under $30,000
-
-
2,019,018
6.313.676
1,982,977
6,425,798
1,703,298
1,363,235
307.711
119,729
$30,000 under $40,000
-
-
2,494,163
9.442,188
2,458,112
10,824,796
1,945,582
1,867,483
535,141
299,941
$40,000 or more
_
_
1.604.686
9,063,627
1,487,886
9,694,363
1,007,586
1,167,476
493,740
348,103
Taxable returns, total ....
1,801.882
SB0,132
17,293,605
36.402,866
16.967,181
43,010.368
13,467,141
9,931,070
3,71 1.539
1,296,826
Under $5,000
1,106,399
131,696
593,704
125,423
413,496
78,606
676,884
77,646
$6,000 under $10,000 .
_
-
1.707,816
601,690
1,435,501
957,092
1,319,367
476,702
376,434
86,796
$10,000 under $15,000
289.470
171,644
2,419,084
1,863,888
2,166,793
2,694,887
1,866,733
1,092,447
627,309
130,389
$16,000 under $20,000
1.429.409
377,473
3,221,032
3,713.869
3,088,880
6,659,005
2,766,496
2,136,741
448,617
126,186
$20,000 under $25,000
83,003
1,116
2,821,406
5,282,230
2,753,328
6,728,994
2,466,682
1,769.480
346,801
109,036
$25,000 under $30,000
-
-
2,019,018
5.313.676
1,982,977
6,426,798
1,703,298
1.363.236
307,711
119,729
$30,000 under $40,000
-
-
2,494.163
9,442,188
2,458,112
10,824,796
1,946,682
1.867,483
636,141
299,941
$40,000 or more
1,504.686
9,053,627
1,487.886
9,694,363
1,007.686
1,157,476
493.740
348,103
Nontaxable returns, total
1.879.830
641,266
7.532.092
3,916,267
8.036,003
7,814.124
• Estimate should be used with caution due to the small number of sample returns on which it is based,
NOTE: Detail may not add to totals because of rounding.
Individual Returns 1990
37
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Individual Returns 1990
43
Table 2.3— All Returns: Exemptions by Type and Number of Exemptions, by Size of Adjusted Gross Income
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Exemptions for dependents
Number of
returns
Number of
exemptions
Number of
exemptions
for taxpayers
Total
Size of adjusted gross income
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
111
12)
(3)
(4)
(6)
161
17)
(8)
113.717.138
17.383,148
14,962,865
13,922,750
11,543,228
9,672,317
7,838,225
6,639,686
6,643,101
4,810,138
4,026,929
3,327,098
2,666,516
4,960,489
3,276,142
2,329,662
644,027
130,262
60,677
89,862,434
23,854,704
227,549,246
14,697,388
22,188,425
24,961,292
21,711,381
19,918,864
17,740,357
15,965.766
14.819,982
12,884,768
11,427,734
9,666,212
7,784,027
14,736,309
9,660,193
6,913,060
1,944,102
380,676
169,732
180,982,464
46,566,792
151.768.889
10,628,042
15,860,946
17,364,474
15,080,177
13,622,184
11,691,089
10,369,628
9,368,213
8,264,044
7,194,720
6,126,672
4,942,482
9,346,318
6,203,996
4,376,211
1,198,806
240,643
111,346
124,739,783
27,029,106
41,228.942
2,413,616
3,742,660
4,382,034
3.718.551
3.498.804
3.160.310
3,009.029
2,816,968
2,474,061
2,201,349
1,871,886
1.490.762
2.861.726
1.832,432
1,306,962
364,660
66,609
27,862
30,659,321
10,569,621
75,780.357
4,169,346
6,327,479
7,596,818
6,631,204
6,396,670
6,049,267
5,596,138
5,451,769
4,630,724
4,233,015
3,528,641
2,841,646
6,390,990
3,466,198
2,536,839
746,297
140,033
68,386
66,242,671
19,537,686
1.631.698,627
-12,474,266
28,819,917
64,868,928
64,868,907
78,372,723
87,064,829
97,861,396
106,419,103
104,864,663
104,228,645
98,174,068
86,618,481
190,800,339
156,275,178
171,644,716
102,764,918
44,146,663
68,379,432
1,661,836,012
79,762,616
30,659.321
3.211
138,046
796,416
2,966,668
3,396,993
3,109,497
2,983,246
2,800,603
2,469,917
2,199,438
1,870,296
1,488,820
2,857,509
1,829,436
1,303,861
364,136
66,629
27,822
30,669,321
199,165.397
26.712
S10 000 under SI 6 000
319 162
S16,000 under S20,000
$20 000 under $26 000
4 783 401
526,000 under 530,000
S30.000 under S36.000
6.283.480
S35 000 under $40,000
9 263 486
$40 000 under $46 000 , . . .
9 776 710
$45,000 under $50,000
$50,000 under $66 000
10 390 724
$66 000 under $60 000
9 811 774
$60,000 under $76,000
$76 000 under $ 1 00 000
22 796 840
$100,000 under $200,000
$200,000 under $600,000
$600,000 under $1,000,000
30.616.488
23,194.066
10,618,661
Taxable returns, total
199,165,397
Exemptions for dependents— Continued
Exemptions for children at home
Exemptions for children away from home
Size of adjusted gross income
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
returns
Amount
19)
110)
111)
(12)
(13)
(14)
(16)
(16)
(17)
118)
38.868.766
2,303,160
3,462,653
4,030,121
3,372,947
3,208,871
2,996,794
2,821,493
2,695,147
2,385,397
2,135,924
1,792,015
1,460,718
2,766,369
1,760,146
1,264,28^
342,065
63,971
26,702
28,732,628
10.126,238
69,896,216
3,879,736
5,696,372
6,713,492
6,814,187
5,794,858
5,622,409
6,183,119
5,112,704
4,404,507
4,006,134
3,336,707
2,719,256
6,087,427
3,262,143
2,384,116
704,136
132,016
54,899
51,981,742
17,914,475
1,556.242.145
-11,719.392
26.693.831
50,459.122
68.872.442
71,973,663
82,566,851
91,790,413
100,896,042
101,115,368
101,148,649
93,984,698
83,222,877
183,772,381
160,116,040
164,842,900
99,073,608
42,426,778
65,116,084
1,479,159,740
77,082,405
28.732.528
3.162
67,671.
535,380
2,645,817
3,108,406
2,946,006
2,797,102
2,680,174
2,381,263
2,134,013
1,790,426
1,449,286
2,762,264
1,767,165
1,262,178
341,676
63,900
26,664
28,732,628
189,574,703
23,981
26,176
184,695
1,773,704
4,264,261
5,886,943
7,391,563
8,789,428
9,318,631
9,916,289
9,824,346
9,606,960
23,271,718
21,818,705
29,310,989
22,367,864
10,109,358
16,801,202
189,674,703
891,650
23,192
•18,364
66,275
76,087
88,489
86,879
79,086
78,111
66,167
42,784
44,926
38,907
70,162
62,490
38,203
10,461
2,228
860
822,926
68,724
1.246,533
39,083
•30,798
102,420
97,662
116,011
116,017
107,309
109,130
76,679
66,368
66,464
62,888
102,011
88,399
64,000
17,766
3,161
1,406
1,129.084
117,449
42.744,890
-627,147
•161,496
861,311
1,288,480
1,990.428
2,416,065
2,666,160
2,930,894
2,763,173
2,011,970
2,370,013
2,214,236
4,693,631
6,396,697
4,938,174
3,006,683
1,465,661
2,228,188
42,631,696
113,196
822,926
13
•7,396
36,160
71,082
88,489
86,627
79,086
78,111
66,166
42,784
44,926
38,907
70,085
62,490
38,201
10,441
2.224
869
822,926
6,161,902
$6 000 under $10,000
•1 449
$ 1 0 000 under $ 1 6 000
26 660
$16,000 under $20,000
$26,000 under $30,000
216,702
$30,000 under S36.000
$35 000 under $40 000
286 414
$40 000 under $45 000
313 341
$46,000 under $60,000
$50,000 under $65,000
300 726
$66 000 under $60 000 ...
273,806
$60,000 under $76,000
$75 000 under $100 000
837 387
$100,000 under $200,000
$200,000 under $600,000
$600,000 under $1,000,000
903,369
696,806
361,500
Taxable returns, total
6,161,902
Exemptions for dependents— Continued
Exemptions for parents
Exemptions for other dependents
Size of adjusted gross income
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
returns
Amount
119)
(20)
(21)
(221
(23)
(24)
1261
126)
(27)
(28)
1,702.746
79.992
192.448
260,689
217,216
226,694
101,408
117,963
89,687
55,443
72,912
64,286
29,841
89.310
46,406
46,035
11.010
2,626
1,082
1,261,939
460,806
2.005.877
103.336
237,864
298,137
267,214
267,685
113,168
142,837
100,428
70,143
83,426
70,773
33,467
103,664
64,607
61,950
12,748
3,160
1,282
1,446,784
Kfin nq.T
57.815.742
-470,369
1,640,606
3,261.276
3,720,436
6,046,124
2,775,616
3,789,626
3,340,113
2,344,866
3,464,180
3,374,122
1,727,042
5,926,636
3,824,919
6,111.662
3.331,672
1,766,737
2,971,671
63,843,166
3 Q-J-y KTR
1,261,939
•31
•32,140
127,078
166,406
219.793
97.266
116,081
89,580
66,443
71,619
64,286
29,841
88,626
46,138
46,035
10,988
2,621
1,081
1,251,939
6,636.076
•300
•3.641
53,305
130,838
325,720
176,064
324,218
287,951
215,040
336,873
363,211
199,923
707,899
609,826
1,071,340
707,483
411,080
722,366
6,636,076
1,771,501
87,899
261,809
324,717
282,621
162,977
134,920
113,132
87,288
64,363
63,170
42,636
24,261
64,382
38,760
30,740
6,483
1,003
460
1,188,858
2,631.731
147,192
363,466
482,769
462,141
218,116
197,676
162,872
129,606
79,395
78,097
66,707
36,934
97,888
61,049
46,773
10,657
1,706
799
1,686,062
946,669
48,734.681
-249.067
2.051.764
4,067.383
4,880.943
3.568,469
3,683,165
3,679,687
3,232,814
2,321,109
2,610,694
2,236,708
1,400,630
4,269,963
3,299,311
3,979,636
1,861,806
636,694
1,304,196
43,404,443
1,188,858
•16
34,846
132,962
218,624
166,682
134.920
112.632
84.603
64.277
53.169
42.535
23,761
63,722
38,760
30,740
6,473
1,000
468
1,188,868
4,771,048
•802
Under $6,000
$6,000 under $10,000
2,221
$ 1 0,000 under S 1 6,000
191,792
216,119
234,411
308,660
271 767
$20 000 under $26,000 . .
$26,000 under $30,000
$30,000 under $36,000
$36,000 under $40,000
$40,000 under $46,000
$46,000 under $60,000
267,220
253,358
146,140
534,289
$50,000 under $66 000
$66,000 under $60,000
$60,000 under $76 000 . .
$76,000 under S100 000
$100,000 under $200,000
$200,000 under $600,000
$500,000 under $1,000,000
736,069
397.520
147.658
320.130
4,771,048
Taxable returns, total
Nontaxable returns. Total
J
,
' Estimate should be used with caution because of t'
NOTE: Detail may not add to totals because of round, i
small number of sample returns on which it Is based.
44
Individual Returns 1990
Table 2.4— All Returns: Exemptions by Type and Number of Exemptions, by Marital Status
[All figures are estimates based on samples
— money amounts are in thousands
of dollars!
Number of
returns
Number of
exemptions
Number of
exemptions
for taxpayers
Exemptions for dependents
Total
size of adjusted gross income
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
111
(21
(31
14)
(51
(61
17)
(8)
113,717.138
48,377,437
2,196,610
2,163,753
31,767
13,159,696
111,478
49,873,116
227.649.246
160.613,922
3,203,626
3,130,774
72,851
32,360,858
296,653
41,074,188
161.768.889
96,754,876
2,206,097
2,142,682
63,616
13,159,596
111,478
39,536.843
41,228.942
27,603,167
686,596
581,855
4,741
11,979,578
111,478
1,048,123
76.780.357
53,859,047
997,628
988,192
9,336
19,201,262
185,175
1,637,344
1.631.698,627
1.371.551,800
14.923.338
14.636.079
287,269
215.213,809
2.771,389
27,138,292
30.669.321
23,469,307
461,662
469.361
2,311
6,854,303
67,832
816,217
199.155.397
177.185,448
2,099,953
2,061,911
38,042
16,900,635
278,888
3,690,473
Joint returns of married persons
Separate returns of married
persons:
Total
Spouse filing
Spouse not fllino
Returns of heads of households . .
Returns of surviving spouses ....
Returns of single persons
^^^^^^^~^^^-^^^—^^^^^^^
Exemptions for dependents— Continued
Exemptions for children at home
Exemptions for children away from home
Size of adjusted gross income
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
returns
Amount
191
(101
111)
112)
(13)
(141
(151
116)
(171
(18)
38,868.766
26.853,753
640,849
636,108
4,741
10,960,235
111,478
402,451
69.896.216
51,550,715
906.308
895.972
9.336
16,721,888
178,703
539,602
1,666,242.146
1,337,602,491
13,612,923
13,225,664
287,259
193,863,492
2,771,389
8,601,850
28.732.628
22,886,158
426,287
423,976
2,311
6,081,221
67,832
271,030
189.574.703
172.346,098
1,878,287
1,840,246
38,042
13,978,008
278,888
1.093.421
891,660
397,662
29.948
29.948
94.649
•4.006
366.696
1.246.633
550,934
45.623
45,623
130.690
•4,005
515,382
42,744,890
25,571,234
1,093,671
1,093,671
2,761,039
43,146
13,275,800
822,926
382,319
23,580
23,680
64,620
352.607
6,161.902
3,616,444
188,849
Joint returns of married persons
Separate returns of married
persons:
Spouse filing
188.849
Returns of heads of households . .
Returns of surviving spouses ....
Returns of single persons
332,918
2,013.690
Exemptions for dependents— Continued
Exemptions for parents
Exemptions for other dependents
Size of adjusted gross income
Number of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number
of
returns
Number of
exemptions
Adjusted
gross income
less deficit
Total income tax
Number of
returns
Amount
Number of
returns
Amount
1191
1201
(211
(221
(231
124)
(25)
1261
(27)
128)
1.702,745
718,663
2,134
2,134
••852,329
129,620
2,006.877
863,902
? S3B
67.816.742
38,339,473
241.648
1.261.939
622,600
9 133
6.636.076
4,910,705
48,379
1,771.501
685.004
21,442
2.631,731
893,496
43,961
43.961
** 1,374,849
319,426
48,734,681
25,810,946
645,963
1.188,868
480,866
17,434
4,771,048
2,997,116
69,130
Joint returns of married persons
Separate returns of married
persons:
Spouse filing
Spouse not filing
Returns of heads of households , ,
Returns of surviving spouses ....
Returns of single persons
2,636
•976,403
162,936
241,648
••17,208,282
2,026,339
••
2,133
j57,227
69,980
48,379
••1,390,055
186,938
21,442
•■966,703
209,363
645,963
18,054,924
90,049
4,132,801
17,434
543,866
2,467
144.236
69,130
1,237,649
7,021
460,131
• Estimate should be used with caution because of the small number of sample returns on which it is based.
** Data combined to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to totals because of rounding.
Individual Returns 1990
45
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Individual Returns 1990
47
Table 3.2— Returis with Total Income Tax: Total Income Tax as a Percentage of Adjusted Gross Income, by Size of Adjusted Gross Income
[AM figures are estimates based on samples — money amounts are in thousands of dollars]
Total income tax as a
percentage of adjusted gross income
Total
Under 5 percent
5 under 7 percent
Size of adjusted gross income
Number of
Adjusted
Total
Number of
Adjusted
gross income
Total
Number of
Adjusted
gross income
Total
returns
less deficit
income tax
returns
less deficit
income tax
returns
less deficit
income tax
All returns
111
12)
(31
(41
(6)
16)
17)
(8)
191
Total
89,862.434
4.907,058
3.298.920.383
10.114,814
447,126,703
616,302
15.393.879
3.539.863
188 733 619
6 602 434
10 022 005
196 974 490
1 1 990 523
Under $6,000
9,961,544
227,606
352,799
907,960
49,866
«B,000 under SIO.OOO
8,879,783
66,998,727
3,329,800
4.620.024
32,218,121
918,278
3,086,559
25,709,191
1,558,549
« 10,000 under $16,000
9,822,147
123,311,669
8,540.277
2.539.241
32,299,476
798,109
721,402
8,749,437
527,253
$16,000 under $20,000
10,688.803
187,327,658
14.364.564
2.427.181
41,689,008
1,177,782
1,962,194
34,712,718
2,106,912
$20,000 under $26,000
9.429.906
211,173,551
18.402.064
1.038.539
22,900,102
737,998
1,418,099
31,698,664
1,939,933
$26,000 under $30,000
7.750.103
212,817,670
20.557,483
470.673
12,832,908
442,138
869,118
23,773,463
1,458,776
$30,000 under $40,000
12.216.600
424,130,001
45,303,446
404.603
13,840,429
462,362
877,464
30,130,325
1,867,291
$40,000 under $60,000
8.812.426
393,663,260
44,861,708
183.786
8,187,392
276.272
384,699
16,966,903
1,060,862
$50,000 under $76,000
10.924.763
666,060,396
87,241,466
122,553
7,236,647
256.307
290,021
16,888,003
1,039,248
$76,000 under $100,000
3.271.711
279,162,454
44,375,262
22,398
1,891,671
68.088
39,977
3,306,167
200,419
$100,000 under $200,000
2,326.498
305,030,894
57,823,643
19,472
2,673,864
68.665
17,437
2,121,871
131,376
$200,000 or more
833,738
429,139,409
101,721,728
6.646
3,112,557
78,829
2,246
1,010,900
60,068
Joint returns
Total
41,706.330
6,929
2.269.06S.912
-2.197.038
316,513,479
65.344
4,938,946
104.376,604
3.178,757
4,596,476
130,261,768
7,983,191
$6,000 under $10,000
69,014
645.050
22.861
63,677
609,830
3,114
-
-
-
$10,000 under $16,000
1,787,200
22.686.730
632,687
1,697,706
21,388,103
549,936
84,496
1,235,285
64,392
$16,000 under $20,000
3,056,069
64.086,988
2,624,470
1,352.609
23,611,712
657,361
1,323,776
23,337,031
1,417,233
$20,000 under $26,000
3,864,644
86,936,000
5,750,095
806.472
17,833,946
588,343
1,066,887
23,664,913
1,442,632
$26,000 under $30,000
3,793,862
104,388,604
8,176,439
390.264
10,616,624
364,077
706,274
19,240,313
1.185,242
$30,000 under $40,000
7,399,811
259,065,229
23,189,003
334.784
11,484,214
395,084
769,394
26,109,098
1,614,719
$40,000 under $60,000
6,690,469
295,290,595
29,854,265
154.837
6,899,532
239,703
334,664
14,790,287
916,001
$60,000 under $75,000
9,466,329
569,350,130
72,312,648
98,096
5,837,641
210,466
279,991
16,294,348
1,003,047
$75,000 under $100,000
2,924,443
249,479,139
38,639,428
19,364
1,637,422
52,268
36.010
2,970,913
179,716
$100,000 under $200.000
2,043,691
267,639,337
49,580,129
16,490
2,177,664
58,827
13.873
1,689,031
106,024
3200.000 or more
716,879
361,795,247
85,776,109
4,769
2,379,926
69,680
2.112
930,538
66,184
Single returns
39,625.170
4.873.222
784,137.629
12.478.720
103.484,996
661,142
8,410.185
3.519,840
50,423,617
9,869,430
1,413.761
226,892
4.21S.477
346.091
40,771,728
886,226
2,488,049
Under $6,000
48.704
$5,000 under $10,000
8.459.771
63.637.672
3,180,706
4,349,118
30,019,623
877,822
3.014,608
26,122,667
1,622,686
$10,000 under $16,000
7.061.287
87.633,409
7,317,264
279,764
3,348,196
101,278
619,732
6,926,666
371,290
$16,000 under $20,000
6.588.373
97,326,871
9,733,853
124,068
2,106,182
65,458
133,466
2,296,204
140,070
$20,000 under $25,000
3.994.267
89,314,487
9,847,797
46,480
1,012,365
27,774
79,602
1,806,993
113,700
$25,000 under $30,000
2.825.897
77.422.273
9,526,623
26,605
716,960
20,932
41,727
1,187,957
72,660
$30,000 under $40,000
3,436,317
117.631.961
17,026,328
30,150
1,036,611
27,313
46,620
1,695,688
98,703
$40,000 under $50,000
1,617,860
71,675,031
11,494,434
18,671
815,199
22,806
22,847
986,028
61,297
$50,000 under $76,000
1,095,229
64.834.470
11,671,710
13,359
774,296
24,709
6,271
368,610
22,394
$76,000 under $100,000
271,684
23,248,703
4,704,486
•2,132
•171,610
•3,691
•2,966
•248,368
•16,360
$100,000 under $200,000
219,789
29.093,320
6,532,585
1,504
194,611
6,712
2,619
300,162
18,604
$200,000 or more
91,474
60,040,712
11,898,168
604
368,736
9,475
39
47,289
2,792
Total tnco
me tax as a perc
5ntage of adjuster
gross income-Continued
7 under 1 0 percent
1 0 under 1 2 percent
1 2 under 1 5 percent
Size of adjusted gross income
Number of
Adjusted
Total
Number of
Adjusted
Total
Number of
Adjusted
gross income
Total
returns
deficit
income tax
returns
less deficit
income tax
returns
less deficit
incn'ne tax
All returns
(101
nil
1121
1131
(14)
115)
(16)
(17)
1181
26,266.926
438,226
665,414,288
707,909
67,846,686
69,793
17,274.319
281.676
60,968.263
68.295
10,448,054
143,184
623,384.288
472.828
Under $6,000
624,061
61,653
$6,000 under $10,000
986.806
7.681.293
642,324
63.631
468,198
48.773
91,926
671.311
91,560
SI 0.000 under $16,000
6.234.132
78.284,082
6,697,061
259,767
3,140,673
337.786
43,267
640.836
72,661
$16,000 under $20,000
2.407,474
41.146,805
3,642,731
3,808,636
68,300,669
7.213.763
65,592
1.161,600
150,623
$20,000 under $26,000
3.148.050
71,070,915
5,915,446
3.674,181
82,072,972
9.266.213
130,112
2,967,034
385,095
S26.000 under $30,000
3.304.026
90.593,316
7,924,447
973,787
27,099,618
2.906.601
2,066,942
66,692,366
7,516,781
S30.000 under $40,000
4.389,176
152,027,139
13,300,766
3,359,334
118,352,747
12.736.350
1,242,069
41,729,446
5,762,298
$40,000 under $60,000
2.628,634
116,828,060
10,317,681
2,733,220
120,878,902
13.228.720
1,669,905
71,884,129
9,426,316
$60,000 under $76,000
1.668,196
88,971,187
7,768.098
1,850,969
108,631,287
12.036.673
3,995,558
238,200,840
32,243,465
$76,000 under $100,000
119,601
10,048,386
893.631
214.908
18,013,869
2.009.576
828,036
69,967,011
9,606,242
$100,000 under $200,000
47,996
6,878,806
607.643
69.864
7,480,487
832.143
264,678
31,866,139
4,371,694
$200,000 or more
4,711
2,176,392
187.186
4,348
2,558,144
284.471
16,885
7,240,861
993,462
Joint returns
12.696.646
7.39S.304
341.300,646
37.250.031
6.891.147
377,651,181
60,977.976
$5,000 under $10,000
_
_
—
_
_
_
-
-
-
$10,000 under $16,000
—
—
—
•2.294
•33.009
•3.570
—
—
—
$16,000 under $20,000
374.309
7,166,364
632.798
•2,706
•42,666
■4.840
•261
•4,161
•574
$20,000 under $26,000
1.989.116
46,131,489
3.663.994
•7,764
•176,067
•19.686
•2.704
•66,667
•8.505
$26,000 under $30,000
2.466.769
67,508,843
5.885,356
231,958
6,777,268
686.542
•1.393
•37,602
•4.742
$30,000 under $40,000
3.735.516
130,028,346
11,374,213
2,652,632
90,814,121
9.704.196
•10.012
•371,499
•48.218
$40,000 under $60,000
2,469,448
109,952,494
9,715,820
2,558,164
113,227,190
12.379.497
1.061.018
49,866,049
6.442.710
$60,000 under $75,000
1,510.641
86,228,206
7,527,454
1,775,606
104,364,461
11.568.291
3.764.607
224,267,676
30.333.698
$75,000 under $100,000
113,879
9.668,964
861,934
205,496
17,226.797
1.922.060
791.778
66,964,008
9.189.172
$100,000 under $200,000
43,807
6,363,201
461,880
66,432
6.896.028
767.662
266.776
30,730,636
4.214.227
4,061
3 276
1 744.168
193,789
13.697
6,363,986
736.132
Single returns
Total
9.993.046
139.9ie.G76
12.262.681
8,468.909
173.882.043
19.102.634
3.827.905
116,007,462
15.721.792
Under SB, 000
438.225
707,909
69.793
281.676
624,061
68.296
143.184
472,828
61.653
$5,000 under Si 0,000
924.961
7,110,446
698.766
46.733
416,394
43.036
91.926
671,311
91.660
SIO.OOO under S15, 000
6.966,156
74,920,917
6,396,496
232.552
2,767,998
298.762
32.450
412,921
66.710
$16,000 under S20.000
1,673,171
27,341,399
2,672,809
3.596.360
64,514,160
6.797.031
47,806
826,107
106.645
$20,000 under $26,000
334,016
7,520,695
676,129
3,486,001
77,882,322
8.816.209
36,008
798,408
102.389
S26.000 under $30,000
306,621
8,380,076
748,912
412,461
11,116,427
1.241.382
2,017,291
65,364,362
7.335.026
S30,000 under $40,000
244,667
8,232,776
709,746
266,898
9,019,292
998.387
1.023.820
33,776,863
4.728.391
$40,000 under $50,000
72,923
3,133.039
273,209
94,167
4,102,973
461.164
267.979
11,879,918
1.609.604
SBO.OOO under $76,000
26,830
1,679.961
132,950
31,568
1,813,769
197,672
137.816
7,970,136
1,102,167
$76,000 under $100,000
•4,636
•386,673
•33,119
6,356
640,487
60,410
21,276
1,767,621
>'43,113
$100,000 under S200.000
•2,718
•339,291
•29,412
3,362
448,720
49,633
6,671
726,669
100,294
444
263,404
22,341
777
647,440
71,674
2,679
1,360,349
184,350
Footnotes at end of table
48
Individual Returns 1990
Table 3.2— Returns with Total Income Tax° Total Income Tax as a Percentage of Adjusted Gross Income, by Size of Adjusted Gross Income— Continued
I All figures are estimates based on samples — money amounts are in thousands of dollars]
Total income tax as a percentage of adjustec
gross income-Continued
1 6 under 1 7 percent
1 7 under 25 percent
26 under 30 percent
Adjusted
Total
Adjusted
Total
Adjusted
Total
returns
deficit
income tax
returns
less deficit
income tax
returns
less deficit
income tax
All returns
1191
120)
(21)
(22)
(231
1241
(26)
(26)
127)
Total
6,001,832
•20.408
306.316,871
•44.474
48.962.622
•7.065
6.932.699
108,029
659.974.573
273,297
136.664.814
67,152
200.953.786
•64,169
62.766.416
•14.180
Under «6,000
•16,010
32.536
201,371
44,686
•5.669
•35,148
•10.103
810,000 under SIB, 000 .
_
-
-
•10.817
•135,748
•27,212
•2,704
•32,042
•9.473
SI 6,000 under S20.000 ,
—
—
—
•10.817
•192,236
•34,762
•5.408
•98.552
•26.266
S20,000 under S2B.000 .
•16,608
•354.877
•56.322
—
—
—
—
—
—
S2B,000 under 530,000 .
62,328
1.469.881
231.087
•7,811
•219.206
•38,805
•2.704
•67,906
•17,418
$30,000 under S40,000 .
1.477.648
60,654.876
8.081.966
469.066
17,237.005
3,020,802
•7.228
•266,956
•71.262
$40,000 under SBO,000 .
406,685
18,149.713
2,901.062
907,181
40.345.581
7,501,591
•4,274
•194,211
•62,174
$60,000 under S7B.000
1.829,309
116,369,030
18.366,117
1,271,023
80.278.494
15,343.414
•2,149
•148,763
•38.980
$76,000 under SI 00,000
838,424
71.419.186
11.441.216
1.182,417
102.134.628
19.524.224
24,211
2,234,577
572.490
$100,000 under $200,000
346,831
42,186,297
6.787,768
1,441,870
193.843.916
40,060.109
122,756
18,396,708
4,800,950
$200,000 or more
16,792
6.768,638
1,089,950
601,142
226.113,093
51.012.066
■ 279.607
179,434,766
47.153,120
Joint returns
2,760.306
•1,393
216.806.814
•6,228
34.631.286
•939
3.113.254
480.378.240
100.307.076
279.107
164,962.732
40,634.020
Under $6,000
$6,000 under SI 0,000
_
•2,704
•21,125
•4,219
_
_
_
$10,000 under $16,000
-
—
-
-
-
—
-
$16,000 under $20,000
—
—
—
—
—
—
—
—
—
$20,000 under $26,000
—
—
—
—
—
—
-
—
—
$26,000 under $30,000
•2,294
•68.025
•9.523
•510
•13.125
•2.288
•2,704
•67.906
•17,418
$30,000 under $40,000
•1,807
•71.673
•11.388
•3.869
•118,792
•22.302
•1,808
•67,486
•18,883
S40,000 under SB0,000
•3,614
•165,001
•25.033
•1.894
•85.642
•16.503
•1,808
•86,401
•22,101
S60,000 under $76,000
1,698.342
101,977.180
16.206.392
433,019
30,054.127
5.316.766
•989
•64.369
•16,626
$76,000 under $100,000
805.478
68,639,217
10.994.103
960.846
82.352.032
15.286.586
•262
•24,246
•7,107
$100,000 under $200,000
333. 6B7
40,461,681
6,506,642
1.277.748
172.146,942
35.299,586
42,519
7.447.874
1.924.003
$200,000 or more
13.722
6.446.809
877.263
442.674
195.586.464
44.358.829
229,018
147.204.451
38.627.981
Single returns
1.960,313
•19.016
75,885,486
•38.247
12.160.916
•6,126
2,476.323
108,029
161.610.879
273,297
30,647.985
67,152
167.730
•16,010
3B.B8B.007
•64.169
9.367.881
Under $6.000
-14.180
S5.000 under $10,000
27,128
166,351
37,348
•6,408
•32,891
9,489
SI 0.000 under $16,000
-
_
_
•10,817
•136,748
•27.212
•2,704
•32,042
■9,473
$ 1 5.000 under $20,000
—
—
—
•8,113
•146,261
•25,625
•6,408
•98,662
■26,266
$20,000 under $25,000
•10.468
•238.625
•38,476
—
—
—
—
—
—
S2B.000 under S30.000
•15.984
•461.221
•71,036
•7,301
•206,081
•36,517
—
—
—
$30,000 under $40,000
1.426.761
48,785,608
7,796,161
394.065
14,996.143
2,614,976
•6,420
•189,469
•52.379
S40.000 under $60,000
307,836
13.650.228
2.192,426
831,063
36,899.475
6.843.712
•2,467
•107.810
•30.073
S50.000 under $75,000
148,491
8.580,627
1.381,222
729,548
43,650.132
8.773.637
•660
•47.714
•12.842
$75,000 under $100,000
21,474
1.817,848
292,735
190,809
16.269.668
3.531.431
21,628
2,006.018
611.755
SI 00.000 under S200.000
9,687
1.277,865
206,605
123.676
16.367.671
3.638.381
70.260
9.392.199
2,463.300
1,608
1,036,418
166.128
46.773
22,403.073
5,062.093
38.774
23,624.143
6,238.123
Total inco
me tax as a perc
sntage of adjuster
gross income-Continued
30 under 60 percent
6(
) under 100 perce
nt
1 00 percent or more
Size of adjusted gross income
Number of
Adjusted
Total
Number of
Adjusted
Total
Number of
Adjusted
Total
returns
deficit
income tax
returns
less deficit
less deficit
All returns
128)
(29)
1301
131)
132)
(33)
(34)
(35)
(36)
30.623
1.007.578
9.322
699.348
-2.79B.468
Under $6,000
7.866
-2.921,428
69,703
$6,000 under SI 0,000
_
_
_
•2.294
•11.682
•9.922
•338
■2.412
•6.605
$10,000 under $15,000
•8,113
•93,127
•36.623
•2.704
•36.139
•34,319
-
-
-
$16,000 under $20,000
• 1 .489
•26,972
•11.421
—
—
—
t
t
t
$20,000 under $25,000
•2.704
•63,735
•26.701
—
—
—
••2.714
••66.418
••75.452
$26,000 under $30,000
•2.706
•68,763
•21.156
*•
••
•♦
••
••
$30,000 under $40,000
•32
•1,078
•368
—
—
—
—
—
—
$40,000 under $60,000
•6.014
•228,209
•96.626
••
••
••
••26
♦•1,176
••1.614
$60,000 under $75,000
3,126
198,424
77.706
••4.322
••661,628
••324,848
••
••
$75,000 under $100,000
•B07
•41,519
•12.961
••
• •
• ♦
•3
•329
•399
$100,000 under $200.000
4,329
626,515
225.449
••
*•
• •
t
t
t
S200 000 or more
2.504
1 396,625
499,669
• •
• •
• «
t
t
t
Joint returns
Total
23.202
2.389.644
882.486
6.949
•2,294
409,273
•11,682
249.696
•9,922
6.093
4.636
•338
-2.149.039
-2.203,266
•2.412
267,071
Under SB.OOO
54.405
S5 000 under $10 000
•5.605
$10,000 under $16,000
t
t
t
$15,000 under $20,000
•1.489
•26.972
•11,421
—
—
—
t
t
T
$20,000 under S2B,000
•2.704
•63.736
•26.701
—
—
—
••10
••239
••332
$25,000 under $30,000
•2,705
•68.753
•21.166
—
—
—
• •
••
••
S30.000 under $40,000
—
—
—
—
—
—
—
—
—
$40,000 under $60,000
•5,008
•227.848
•96,471
••
••
••26
••1,176
•■1.614
$50,000 under $76,000
2.206
136.287
49,629
••3,664
••397,692
••239.673
• •
••
• •
$75,000 under $100,000
t
t
f
••
••
»4
•3
•329
•399
S 1 00.000 under S200.000
4.178
601.786
216,694
••
••
t
t
t
S200 000 or more
2 209
1 234 846
446 694
**
t
t
t
Single returns
Total
7.029
333.444
118.465
3.369
188.276
118.271
4.886
•2.153
- 366.888
• -437,414
102.662
Under S5 000
•8,346
$6,000 under $10,000
_
$10,000 under $15,000
•5.408
•62.794
•21,734
•2.704
•36,139
•34.319
-
-
-
$16,000 under $20,000
—
—
—
—
—
—
t
t
t
$20,000 under S25.O0O
_
—
—
—
—
—
•2.704
•66,179
•76.120
$26,000 under $30,000
—
—
—
••
••
••
—
—
—
$30,000 under $40,000
•24
•821
•273
—
—
—
—
—
—
$40,000 under $60,000
t
t
t
—
—
—
—
—
—
$60,000 under S7B.O0O
•660
•47,622
•23,098
••664
••152,137
••83.951
—
—
—
$76,000 under SI 00,000 ....
t
t
t
• •
• •
• •
—
—
—
$100,000 under $200,000 ...
•161
•23,730
•8,855
■ •
■ •
• •
T
t
t
S200.000 or more
272
166,782
61,420
• •
• •
T
t
t
• Estimate should be used with caution due to the small number of sample returns on which it is based.
t Data deleted to avoid disclosure of information for specific taxpayers. Data are included In the appropriate totals.
** Data combined to avoid disclosure of information for specific taxpayers.
NOTE: Detail may not add to totals because of rounding.
Individual Returns 1990
49
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ii
Individual Returns 1990
55
Table 3.4— Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate at Which
Tax Was Computed
[All figures are estimates based on samples — money amounts are in thousands of dollars]
All returns
Classified by the highest marginal rate at which tax was computed
Number of
returns
Adjusted
gross
income
Modified taxable income
Tax generated
Income tax after credits
Tax rate classes
At all rates
At marginal rate
At all rates
At marginal rate
Total
As a percentage of
Adjusted
gross
income
Modified
taxable
income
(1)
(2)
13)
14)
(E)
(6)
(7)
(8)
19)
93,078,537
9,641
66,767,284
23,161,464
3,060.061
716,242
383,964
3.342.902.181
-153,652
1,341,313,212
1,240,207,768
366.960,931
393,921,368
1.662,566
2,268,362,234
3,046
720,133,369
914,993,910
288,964,043
342,790,143
1,477,736
1,419,666,758
3,046
719,114,057
279,630,323
82,232,848
337,378,876
1,207,610
452,122,734
469
107,988,969
173,764,396
74,032,038
96,980,470
366,403
308.092.222
469
107,867,109
78,296,490
27,136,840
94,466,085
325,240
446,276,704
188
104,696,837
172,888,966
73,462,650
94,984,459
364,604
13 3
(')
7.8
13.9
20.1
24.1
21.6
16 percent (Forrti 8814) ....
1 6 percent
6,2
14.6
18.9
25.4
28 percent'
Form 8616
27.7
24.0
Joint returns and returns of surviving spouses
Classified by the highest marginal rate at which tax was computed
Number of
returns
Adjusted
gross
income
Modified taxable income
Tax generated
Income tax after credits
Tax rate classes
At all rates
At marginal rate
At all rates
At marginal rate
Total
As a percentage of
Adjusted
gross
income
Modified
taxable
income
110)
mi
(12)
(13)
(14)
(16)
116)
(17)
(18)
42.634.069
9,636
26,409,680
13,741,146
1,966,324
607,376
2,286,481.609
-129,860
799,863,206
892,894,026
280,648,711
313,216,617
1,563,615,546
3,039
426,733,482
646,804,610
219,207,190
272,867,326
955.164,284
3,039
424,820,433
198,762,628
63,906,464
267,672,820
319,437,774
468
63,847,663
122,854,873
56,332,790
76,402,090
215,414,223
468
63,723,066
66,663,608
21,088,803
74,948,390
316,136,584
188
62,401,012
122,138,560
65,871,610
76,725,215
13.8
(')
7.8
13.7
19.9
24.2
20 2
16 percent (Form 8814) ....
6.2
14.7
18.9
33 percent'
25.5
28 percent'
27.8
Separate returns of married persons
Classified by the highest marginal rate at which tax was computed
Number of
returns
Adjusted
gross
income
Modified taxable income
Tax generated
Income tax after credits
At all rates
At marginal rate
At all rates
At marginal rate
Total
As a percentage of
Adjusted
gross
income
Modified
taxable
income
119)
120)
121)
(22)
123)
1241
(25)
(26)
127)
1,844,B19
**1, 168,719
564,776
108,589
12,435
52,631,545
••16,309,614
18,430,933
7,622,306
10,168,691
37,785,567
••9,093,661
13,734,147
6,100,640
8,867,318
24,276,347
••9,093,311
4,670,676
1,837,398
8,774,962
8,068,966
••1,363,460
2,664,193
1,671,268
2,480,046
5,707,117
••1,363,997
1,279,789
606,341
2,466,989
7,901,628
* •
••1,332,446
2,649,702
1,550,104
2,369,377
15.0
••8.2
14.4
20.3
23.3
20.9
••14.7
19.3
16 percent (Form 8814) ....
1 6 percent
33 percent'
28 percent'
26.4
26.8
Footnotes at end of table.
56
Individual Returns 1990
Table 3.4— Returns with Modified Taxable Income: Tax Classified by Both the Marginal Rate and Each Rate at Which
Tax Was Computed— Continued
I All figures are estimates based on samples — money amounts are in thousands of dollars)
Returns of r^eads of households
Classified by the highest marginal rate at which tax was computed
Tax rate classes
Number of
returns
Adjusted
gross
income
Modified taxable jncome
Tax generated
Income tax after credits
At all rates
At marginal rate
At all rates
At marginal rate
Total
As a percentage of
Adjusted
gross
income
Modified
taxable
income
(28)
(29)
(30)
(31)
(32)
(33)
134)
(36)
(36)
8,970.262
7,864,088
1,038,161
63,730
14,283
218,641,816
164,674,722
49,446,981
7,813,814
6,807,297
122,131.319
73,606,637
36,606,380
6,136,970
6,982,332
90,693.366
73,400,634
9,396,170
1,861,377
6,946,183
20.997.783
11,022,242
6,706,630
1,694,869
1,676,052
16.916.629
11,010,095
2,630,928
610,965
1,664,661
18,896,908
9.061,809
6.621,366
1,676,743
1,647,000
8.6
6.9
13.4
20.2
24.2
16.6
IB percent (Form 8814) ....
28 percent
33 percent'
18.1
25 7
28 percent'
27 5
Form 861 6
Returns of single persons
Classified by the highest marginal rate at which tax was computed
Tax rate classes
Number of
returns
Adjusted
gross
income
Modified taxable income
Tax generated
Income tax after credits
At all rates
At marginal rate
At all rates
At marginal rate
Total
As a percentage of
Adjusted
gross
income
Modified
taxable
income
(37)
(38)
1391
(401
(41)
142)
(431
(44)
(461
39.629.697
••30,334.803
7,817,374
911,408
182,148
383,964
785,247.213
••370,661,866
279,436,818
69,876,100
63,729,863
1,662,666
644,829.803
"•211,799.686
218.948,873
67,620.343
66.083.167
1,477,736
349.532.762
••211.799,686
66,900,960
14,638,607
64,985.910
1.207.610
103,618,221
* •
••31.766,706
41.639.699
14,533,131
15,423,281
366.403
71.064.254
* «
••31,769,962
18,732,266
4,830,740
15,396.066
325.240
103,341.683
• •
••31,810,571
41,479,347
14.464,193
15.242,868
354,604
13.2
•"8.6
14.8
20.7
23.9
21.6
19.0
16 percent (Form 8814} ....
33 percent'
25 1
28 percent'
27 7
" Estimate should be used with caution due to the small number of sample returns on which it is based.
(') Percentage not computed.
** Data combined to avoid disclosure of information for specific taxpayers.
' For 1990, the tax rate schedules contained only two basic rates; 16 percent and 28 percent. However, taxable income over certain levels was subject to an additional 6 percent
tax, creating a temporary 33 percent marginal rate. The purpose behind this was to phase out the benefit of the 16 percent rate and the benefit of the deduction for personal
exemptions for taxpayers and dependents. After these benefits were phased out, the marginal tax rate returned to 28 percent; the average rate was also 28 percent.
NOTE: Detail may add to totals due to rounding.
Individual Returns 1990
57
Table 3.5— Returns with Modified Taxable Income: Tax Generated by Rate and by Size of Adjusted Gross Income
[All figures are estimates based on samples — money amounts are in thousands of dollarel
Number of
returns with
modified
taxable
income
Tsxable
income
Modified
taxable
income
Tax
generated
at ell rates
Tex genereted at specified rate
Size of adjusted gross income
15 percent (from Form 8814)
16 percent
Number of
retums
income
taxed
at rate
Tex
generated
at rate
Number of
retums
Income
taxed
et rete
Tex
genereted
at rata
HI
(21
13)
(41
IB]
(61
(71
(81
(91
(10)
Total
93,078,537
1,881,067
2,006,41 1
2,580,870
3,876,653
3,930,01 1
4,551,920
4,991,661
4,696,768
4,637,620
4.392.922
9.467.897
7,766,369
12,236,837
8,817,271
10,926,426
3,272,134
2,326,498
642,857
129,977
60,479
2,263,661,033
664,766
1,192,648
3,310,922
7,473,863
13,089,817
19,376,342
27.642,706
33,464,977
39,167,223
46,283,928
123,842,029
133,628,020
280,604,593
270,449,636
466,617,729
205,237,566
230,497,142
152,657,211
74,316,528
134,563.588
2,268,362,234
667,109
1,216,792
3,323.288
7.489.341
13,102,489
19.386.846
27,677,692
33,466,767
39,213,273
46.306,636
123,932,637
133,693,406
280,626,387
270,663,607
466,701,466
206,293,763
230,807,168
166,076,010
76,117,603
134,924,166
4B2.122.734
106,061
202,928
614,382
1,129,545
1,965,294
2,914,128
4,139,610
6,017,634
6,886,866
6,952,396
18,620,394
20,819,243
46,761,420
46,209,089
87,809,121
44,607,035
58,175,866
43,483,307
21,031,963
37,778,662
164,960
1.051
•2.704
•2,345
•2,345
•2,704
•8,608
•76
23,908
16,181
36,299
23,931
30,273
11,566
1,905
1,063
88,325
387
•189
•1,173
•1,156
•2,450
•6,269
•36
12,711
7,195
18,080
12,966
1 6,454
7,462
1,097
711
13,471
58
•30
•176
•174
•368
•941
*B
1.907
1,123
2,713
1,944
2,627
1,132
166
108
92.345.532
1.880.519
2.003.706
2,580.870
3,873,949
3,927,665
4,551,920
4,991,661
4,695,758
4,534,916
4,392,922
9,454,698
7,766,369
12,233,370
8,817,268
10,926,361
3,272,134
2,228,879
212,998
642
137
1 .439.483.894
591,653
1,029,379
3,132,982
7,416,249
13,087,446
19,334,269
27,481,601
33,464,61 1
39,166,262
46,246,647
123,668,770
127,672,170
262,388,348
234,976,906
331,336,436
101,710,189
70,023,602
6,862,608
13,304
3,683
215.922,584
88 748
Under «2,000
S2.000 under «4,000
S4.000 under «6.000
S6.000 under «8.000
S8.000 under «10,000
«10,000 under «12,000
«12,000 under 514,000
514,000 under SI 6.000
S16.000 under S18.000
$18,000 under S20.000
$20,000 under S25,000
S26.000 under S30.000
«30,000 under 540,000
540,000 under 560.000
560.000 under 576,000
576,000 under 5100,000
5100,000 under 5200,000
5200.000 under 5600.000
5600,000 under 51,000,000 , ,
51,000,000 Of more . . ,
1 54,407
469,947
1,112,437
1,963,117
2,900,139
4,122,240
6,019,692
5,874,788
5,936,997
lb648,815
19,136,826
37,868,252
36,246,386
49,700.315
16.266,628
10,503,626
1 ,027,891
1,996
637
Tax generated at specified rate
28 percent
33 percent'
28 percent'
Form 8616
Size of edjuGted gross income
Number
of
returns
Income
taxed
at rate
Tex
generated
at rete
Number
of
returns
Income
taxed
at rate
Tax
generated
at rata
Number
of
retums
Income
taxed
at rate
Tax
generatad
at rata
Number
of
returns
Income
taxed
at rate
Tex
generated
et rate
nil
1121
113)
(141
115)
iiei
(17)
(181
(191
1201
1211
■ (221
Total
Under $2,000
26,211,605
•5,408
•9,413
269,901
2,404,247
3,762,838
4,278.034
9,826,927
3,235,466
2,217,304
211,474
398
105
401.431.348
■2,366
•12,672
267,599
6,021,199
28,047,198
35,412,364
131,094,110
96,590,343
94,323,583
9,640,048
15,648
4,319
112.400,777
3.060.051
83,366,853
27,511,061
716,242
96,619
429,855
129,432
60,336
342,784,204
95.979,577
3,736,949
33,458,084
21,019,468
37,765,077
383,964
170,380
113.465
64.170
■14,600
•2,704
•6,408
•8,113
•2,704
•2,704
•5,420
■2,487
•1,320
•506
•13
1,207,610
65,069
187,412
190,306
■72,902
■13,870
■62,686
■95,991
■43,206
■46,318
■177,131
"102,678
•85,098
•40,018
•36,027
325,240
16,716
49 260
52,000 under 54.000
54.000 under 56.000
45,560
•18,840
•3.883
■16,163
■19,657
■12,182
■13,881
■62.061
•29,898
■24,406
•12.934
•9,897
56,000 under $8,000
58,000 under $10.000
$10,000 under $12,000
$12,000 under $14,000
$14,000 under 516,000
Sie,000 under $18.000
$18,000 under $20,000
$20,000 under $25.000
525.000 under $30,000
$30,000 under 540,000
S40.000 under $50.000
$50,000 under $75.000
$76,000 under $100,000
$100,000 under $200,000
$200,000 under $500,000
$600,000 under $1,000,000
$ 1 ,000,000 or more
3
2
2
•663
■3,548
74,928
1,686,936
7,853,215
9,915,462
6,706,351
7,046,296
6,410,603
2,699,213
4,353
1.209
3C
58E
461
1.76C
20£
.006
,220
,561
,166
.700
321
78
65,3f
4,168,7;
6,940.2.^
63.097,3S
19,081,7^
18,1.
5.2E
i6
2
18
i3
16
6
2
18,2"
1,375,6£
2,290.2S
17,522,i:
6,296,9"
5,9£
1,7;
1
2
2
6
6
2
3
13,346,246
119,493,156
75,069,628
134.875.274
• EBtimate should be used with caution due to the small number of sample retums on which it is based.
For 1990, the tax rate schedules contained only two besic retes: 16 percent and 28 percent. However, taxable income over certain levels was subject to an additional 6 percent tax, creating e temporerv 33 percent
marginal tax rate. The purpose behind this was to phase out the benefit of the 1 5 percent rate and the benefit of the deduction for personal exemptions for taxpayers and dependents. After these twnefits were phased
out, the marginal rate reverted to 28 percent; the average tax rate was also 28 percent.
NOTE: Detail may not add totals beceuse of rounding.
58
Individual Returns 1990
Table 3.6— Returns with Modified Taxable Income:
Computed and by Marital Status
(All figures are estimates based on samples — money amounts are in thousands of dollars]
Taxable Income and Tax Classified by Each Rate at Which Tax Was
Tax rale classes
Number of
returns
Income taxed
at rate
Income tax
generated
at rate
Joint returns and surviving spouses
Number of
returns
Income taxed
at rate
Income tax g^.^erated
at rata
111
121
131
161
All tax rates
1B percent IForm 8814)
1 5 percent
28 percent
33 percent'
28 percent'
Form 8616
93.078,537
164,960
92,346,632
26,211,606
3,060,061
716,242
383,964
2,268.362.234
88,326
1.439,483,894
401.431,348
83.366.863
342.784,204
1.207.610
462.162,710
13.471
216.922,684
112,400,777
27.611.061
96.979.677
326,240
42.634.069
148.128
42.117.148
16,707,468
1,966,324
607,376
1.563.615.546
76.967
936.416.984
290.228.647
65.031.493
272.861.466
319.449.936
11.767
140,312.648
81.264.021
21.460.393
76.401.207
Tax rate classes
Separate returns of married persons
Number of
returns
Income taxed
at rate
Income tax
generated
at rate
Returns of heads of housefioids
Returns of single persons
Number of
returns
Income taxed
at rate
Income tax
generated
at rate
Number of
returns
Income taxed
at rate
Income tax
generated
at rate
All tax rates
16 percent (Form 8814)
1 6 percent
28 percent
33 percent'
28 percent'
Form 8616
191
1121
116)
1.844.519
626
1.832.079
673.364
108,689
12.435
37,785.667
363
20.018.641
7.065.617
1,843,761
8,867,296
8.069.678
63
3.002.796
1.978.346
608.441
2.480,043
8.970.262
16.094
8,966.979
1,101,891
63.730
14.283
122,131,319
10,962
102.203.667
12.081.380
1.862.991
6.982.328
21,001.518
1.644
15.330.649
3.382.786
611.487
1.676.062
39.629.697
113
39.440.326
8.728.782
911.408
182.148
383.964
544.829.803
43
381.844.612
92.056.804
14.638,607
66.083.126
1.207.610
103.631.579
6
57.276.692
25.775.626
4.830.740
15.423.276
326.240
NOTE: Detail may not add totals because of rounding.
Section 4
Explanation of Terms
The Explanation of Terms is designed to clar-
ify the statistical content of this report and
should not be construed as an interpretation of the
Internal Revenue Code, related regulations, proce-
dures, or policies.
The definitions and explanations in this section
relate to column or stub titles used in one or more
tables in this report. They provide background or
limitations to such titles and are necessary to inter-
pret the statistical tables to which they relate. For
each of these titles, the line number of the tax form
on which it is reported appears after the title. Defi-
nitions marked with the symbol A have been
revised for 1990 to reflect changes in the law.
Further information about many of the items
in this report can be found in Section 5, 1990 Forms
and Instructions.
Adjusted Gross Income Less Deficit A
(line 31, Form 1040)
Income that had to be reported for the calcula-
tion of total income (line 23, Form 1040) and of
adjusted gross income included the following:
• Compensation for services, including
wages, salaries, fees, commissions, tips,
fringe benefits, directors' fees, and similar
items;
• Taxable interest received;
• Dividends and capital gains distributions;
• Taxable refunds of state and local income
taxes;
• Alimony and separate maintenance pay-
ments;
• Net income derived from a business, pro-
fession, or farm;
• Net gains from the sale of property;
• Taxable amounts of annuities, pensions,
and individual retirement arrangement
(IRA) distributions;
• Rents and royalties;
• Distributive share of partnership income;
• Income from an estate or trust;
• Unemployment compensation;
• Taxable amounts of social security or tier 1
railroad retirement benefits;
• Prizes, awards, and gambling winnings;
• Amounts received that were claimed as a
deduction or credit in a prior year; and
• Bartering income.
Some reported income was fiiUy or partially
excluded from total income for 1990. The follow-
ing is a list of such items:
• The cost basis of pension, annuity, or IRA
payments or distributions;
• Tax-exempt interest;
• Social security benefits and railroad retire-
ment benefits;
• Qualified foreign earned income;
• Part or all of the gain from sale of principal
residence by individuals who are 55 years
of age or older; and
• Postponed gain from the sale of principal
residence.
From total income, the following statutory ad-
justments (lines 24 through 29, Form 1040) were
59
60
Individual Returns 1990
subtracted to arrive at adjusted gross income (line
31):
• Contributions to self-employed retirement
plans (Keogh or simplified employee pen-
sion (SEP)) and certain contributions to in-
dividual retirement arrangements (IRAs);
• Deduction of one-half of self-employment
tax;
• Self-employed health insurance deduction;
• Forfeited interest penalties incurred by per-
sons who made premature withdrawals of
funds from time savings accounts;
• Alimony payments;
• Forestation or reforestation expenses;
• Foreign housing exclusion;
• Repayments of supplemental unemploy-
ment compensation; and
• Certain expenses of qualified performing
artists.
A deficit occurred if the allowable exclusions and
deductions exceeded gross income, (i.e., the amount
on line 30 was greater than the amount on line 23).
Adjustments
See "Statutory Adjustments."
Advance Earned Income Credit Payments
(included in the total on line 53, Form 1040)
Taxpayers who believed they would be eligible
for the earned income credit at the end of the year
could receive the credit from their employers as an
additional payment in their paychecks during the
year Those payments were then shown on the tax
return where they either increased the balance due
amount or reduced the amount of the overpayment.
(See also "All Other Taxes.")
Alimony
(lines 11,29, Form 1040)
Payments received as alimony or separate main-
tenance were income to the person receiving them
and deductions (adjustments to total income) for
the person paying them.
All Other Taxes
(lines 48,50,5 1,52, Form 1040)
For the statistics in this report, this amount
represents the sum of the self-employment tax, tax
from the recapture of the investment credit and the
low income housing credit, social security taxes on
tip income, penalty tax on qualified retirement
plans, and other unspecified taxes which included
uncollected FICA (or social security) tax on tips,
excess "golden parachute" payments, and section
72 penalty taxes. This differs slightly from the
"other taxes" portion of the Form 1040 itself, which
includes the taxes listed above plus the alternative
minimum tax and the advance earned income credit
payments received. Alternative minimum tax is
tabulated in this report as part of "total income tax"
and is one of the criteria for determining the taxable
or nontaxable classification of a return. Advance
earned income credit payments are shown as a
separate item in computing total tax liability, bal-
ance due, or refund. (See also "Taxable and Non-
taxable Returns" and "Total Income Tax".)
Alternative Minimum Tax
(line 49, Form 1040)
The alternative minimum tax (AMT) was lev-
ied on income before deducting benefits received
in the form of deductions and exclusions which
reduced an individual's regular income tax rate.
These benefits, known as "alternative minimum tax
preferences and adjustments," resulted from the
preferential treatment that the tax law gave to par-
ticular income and expense items.
Alternative minimum taxable income (line 8,
Form 6251) was defined as taxable income with
certain adjustments plus the amount of tax prefer-
ence items. Alternative minimum taxable income
(AMTI) was then reduced by an exemption amount
determined by filing status and income. If the return
was filed jointly by a married couple or a surviving
spouse, the maximum amount of the exemption
was $40,000. The maximum amount for a single or
head of household taxpayer was $30,000, and for a
married couple filing separately, $20,000. The AMT
exclusion was phased out if AMTI exceeded cer-
Individual Returns 1990
61
tain levels. For single taxpayers, the phase-out
began at $1 12,500 and ended at $232,500. For joint
returns the range was $150,000 to $310,000, and
for married couples filing separately, the range was
$75,000 to $155,000.
If there was an amount remaining after sub-
tracting the exemption, it was multiplied by the
alternative minimum tax rate of 2 1 percent and then
reduced by the recalculated alternative minimum
tax foreign tax credit. This amount was then re-
duced, but not below zero, by the regular income
tax before credits (line 38, Form 1040 minus the
regular foreign tax credit, line 43, Form 1040) to
arrive at the alternative minimum tax.
Business or Profession, Net Income or Loss
(line 12, Form 1040)
This source of income or loss was reported by
individuals who were sole proprietors of a non-
farm business, including self-employed members
of a profession.
If two or more sole proprietorships were op-
erated by the same taxpayer, the single amount of
net income or loss included in adjusted gross in-
come represented the combined net income and
loss from all sole proprietorships. The proprietor
was required to exclude investment income from
business profits and include it, instead, with the
various types ofinvestment income for which sepa-
rate provisions were made on the individual income
tax return.
Total expenses (line 28, Schedule C) were
deducted from gross income (line 7, Schedule C)
to arrive at net profit or loss. Compensation of the
proprietor was taxable income and, therefore, not
allowed as a business deduction in computing net
income. The deduction of net operating losses from
previous years was not considered a business ex-
pense, but was offset against "Other income" (line
22, Form 1040).
Information on sole proprietorships, business
receipts, and expenditures can be found in the
annual summer issue of the Statistics of Income
Bulletin.
Capital Assets
See "Sales of Capital Assets, Net Gain or
Loss."
Capital Gain Distributions Reported on Form
1040
(line 14, Form 1040)
These distributions included long-term capital
gains either credited or distributed to individual
taxpayers by regulated investment companies, mu-
tual funds, and real estate investment trusts. Usu-
ally, taxpayers reported capital gains distributions
on Schedule D, Capital Gains and Losses, but they
could enter the distributions directly on line 14 of
Form 1040 if they had no other gains or losses to
report on Schedule D.
Capital Gains and Losses
See "Sales of Capital Assets, Net Gain or Loss."
Casualty and Theft Loss Deduction,
Nonbusiness
(line 18, Schedule A)
Nonbusiness casualty and theft losses were
deductible, as an itemized deduction, from adjusted
gross income to the extent that nonreimbursable net
loss for each such casualty or theft exceeded $100,
and the combined amount for all net losses during
the year exceeded 10 percent of adjusted gross
income. Beginning with 1987, a deduction for a
casualty or theft loss covered by insurance could be
taken only if an insurance claim for reimbursement
was filed promptly.
Child Care Credit
(line 41, Form 1040)
This credit could be claimed by taxpayers who,
while employed or looking for work, incurred ex-
penses for the care of dependent children under age
13, or disabled dependents of any age. Qualifying
expenses included those for services performed
within the home by non-dependent baby-sitters,
maids, or cooks. Expenditures paid for the care of
62
Individual Returns 1990
children under the age of 13 or any other qualified
individuals for out-of-home non-institutional care
qualified for the child care credit.
The maximum amount of care-related expenses
on which the credit could be based was the lesser
of earned income or $2,400 if one qualifying child
or dependent was involved, and the lesser of earned
income or $4,800 if more than one dependent was
involved. For returns of married couples filing
jointly, earned income refers to the earnings of the
spouse with the lesser earned income. Exceptions
were allowed if the spouse was disabled or a full-
time student.
The credit was equal to 30 percent of eligible
expenses for taxpayers with adjusted gross income
of $10,000 or less. The credit was reduced by one
percentage point for each $2,000 increment of ad-
justed gross income in excess of $10,000 up to
$28,000. The credit remained at 20 percent of
expenses for individuals with adjusted gross in-
come of $28,000 or more.
The amount of the credit which could be claimed
was limited to income tax before credits, and any
excess was not reflindable.
Contributions Deduction
(line 17, Schedule A)
Taxpayers could deduct contributions to or-
ganizations that were religious, charitable, educa-
tional, scientific, or literary in purpose. Contributions
could be in cash, property, or out-of-pocket ex-
penses that a taxpayer paid to do volunteer work
for a qualified organization. Contributions were
allowed as an itemized deduction on Schedule A,
and were limited to one-half of the taxpayer's AGI.
Credit for Federal Tax on Gasoline and
Special Fuels
(line 60, Form 1040)
This credit (claimed on Form 4136) was al-
lowed for Federal excise taxes paid on gasoline and
special fuels, such as gasohol and diesel fuel, if they
were used for certain nontaxable or reduced-tax-
rate purposes (such as farm or off-road use). The
credit could reduce unpaid total tax liability or
could be refunded. A one-time credit (or refund)
was allowed to the original purchaser of a new,
qualified diesel-powered highway vehicle after
January 1, 1985.
Credit for the Elderly and Disabled
(line 42, Form 1040)
A credit (claimed on Schedule R) for the elderly
and permanently and totally disabled was available
to taxpayers age 65 or older (within certain income
limitations), and to those taxpayers under age 65,
who had retired with a permanent and total disabili-
ty, and who had received taxable income from a
public or private employer because of that disabil-
ity. The income to which the credit could be applied
was reduced by nontaxable amounts of social secu-
rity and railroad retirement benefits, veterans' pen-
sions, and any other pension, annuity, or disability
benefits that were excluded from income under any
other provision of law.
An individual was considered permanently and
totally disabled when he or she could not engage in
any substantial gainful activity because of a physi-
cal or mental condition which had lasted, or was
expected to last, at least 12 months, or was deter-
mined to be terminal.
The maximum credit available was $1,125 and
was limited to total income tax with any excess not
refijndable, and was reduced if the taxpayer's in-
come exceeded certain levels. Generally, if a tax-
payer's income was high enough to require the
reporting of social security benefits as taxable in-
come, the taxpayer could not take the credit.
Credit from Regulated Investment Companies
(line 61, Form 1040)
Taxpayers were required to include in total
income any amounts which were allocated to them
as undistributed capital gains of regulated invest-
ment companies. If investment companies paid tax
on the capital gain, taxpayers were entitled to claim
a refundable credit for their proportional share of
the tax paid.
Individual Returns 1990
63
Credit to 1991 Estimated Tax
(line 65, Form 1040)
This amount was the part of the overpayment
of 1990 tax which taxpayers specifically requested
to be credited to their estimated tax for 1991. (See
also "Overpayment" and "Estimated Tax Payments ")
Deduction of Self-Employment Tax A
(line 25, Form 1040)
Beginning with 1990, if a taxpayer had income
from self-employment and owed self-employment
tax, one-half of that tax was deductible. The amount
was subtracted, as an adjustment, from total income
in the calculation of AGI. (See also Section 1,
Changes in Law .
Dividends
(line 9, Form 1040)
Dividend income consisted of distributions of
money, stock, or other property received by taxpay-
ers from domestic and foreign corporations, either
directly or passed through estates, trusts, or partner-
ships. Dividends also included distributionsfrom money
market mutual funds.
Dividends did not include nontaxable distribu-
tions of stock or stock rights, returns of capital,
capital gains, or liquidation distributions. Taxpay-
ers were also instructed to exclude so-called divi-
dends on deposits or withdrawable accounts in
banks, mutual savings banks, cooperative banks,
savings and loan associations, and credit unions,
which were to be treated as interest income.
Earned Income Credit A
(line 57, Form 1040)
The maximum credit for 1990 was $953, and
the amount not used to offset income tax liability
could be refunded. The credit was available to
workers who had a child living with them for more
than half the year and whose earned income and
adjusted gross income were both less than $20,264.
The credit was based on earned income, consisting
of wages, salaries, other employee compensation,
and net earnings from self-employment. Taxpay-
ers could not take the credit if their filing status was
single or married filing separately, or they claimed
the foreign income exclusion.
For this report, the earned income credit was
divided into three parts: the amount used to offset
income tax before credits (limited to the amount
needed to reduce income tax after credits to zero);
the amount used to offset all other taxes (limited to
the amount needed to reduce total tax liability to
zero); and the refundable portion. (See also "Ad-
vance Earned Income Credit Payments")
Employee Business Expenses
See "Unreimbursed Employee Business Ex-
penses."
Estate or Trust Net Income or Loss
(line 36, Schedule E, Part III)
This was the beneficiary's share of fiduciary
income (with the exception of the items, described
below, which were reported separately) from any
estate or trust. Income from estates or trusts in-
cluded amounts required to be distributed, amounts
credited to beneficiaries' accounts from current-
year fiduciary income (whether or not actually
received), and any other amounts which were prop-
erly paid, credited, or required to be distributed for
that year.
Taxpayers excluded from estate or trust in-
come their share of dividends and gains or losses
from sales of capital assets and other property. Such
income (which made up the largest portion of in-
come from estates or trusts) was included on the tax
return on the separate lines provided for these in-
come types and was not separately identified for
the statistics. A loss from an estate or trust was
allocated to the beneficiary only upon settlement or
termination of an estate or trust and was limited by
the "passive loss" rules.
For the tables, if a return showed net income
from one estate or trust, and a net loss from another,
that return was tabulated in both the "total income"
and "total loss" columns. The columns labeled "net
income" and "net loss" represent the sum of all
income and losses reported from all estates or
64
Individual Returns 1990
trusts, i.e., the net amount computed on a return-
by -return basis.
Estimated Tax Payments
(line 56, Form 1040)
This figure represents the total of the tax pay-
ments made for 1990 using Form 1040ES, and any
overpayment from the taxpayer's 1989 return that
was applied to 1990 estimated tax. Generally, indi-
viduals were required to make estimated tax pay-
ments if they expected to owe, after subtracting
withholding and credits, at least $500 in tax for
1990, and they expected withholding and credits to
be less than the smaller of (a) 90% of the tax shown
on Form 1040 for 1990, or (b) 100% of the tax
shown on Form 1040 for 1989.
Excess Social Security Taxes Withheld A
(line 59, Form 1040)
If a taxpayer earned more than $5 1 ,300 ($48,000
for 1989) in total wages from two or more employ-
ers in 1990, too much social security (PICA) or
Railroad Retirement Act (RRTA) tax may have
been withheld from his or her wages. Filers claimed
credit for such overpayment on their tax returns.
The excess social security tax withheld could be
taken as a credit toward payment of the taxpayer's
income tax. In the case of a joint return, the credit
was computed separately for each taxpayer.
Exemptions A
(lines 6, 36, Form 1040)
In the computation of taxable income, a $2,050
deduction ($2,000 for 1989) was allowed for each
exemption claimed. In general, an exemption was
allowed for each taxpayer and dependent shown on
a return. If an individual who could be claimed as
a dependent by another taxpayer filed a return,
that individual could not claim his or her own
exemption.
With few exceptions, an individual had to meet
five requirements to qualify as a dependent for
1990;
1) The individual received more than half of his
or her support for 1990 from the taxpayer;
2) The individual was related to the taxpayer
(such as a son, daughter, or parent) or was a
member of the same household for the entire
year;
3) The individual did not file a joint return with
his or her spouse;
4) The individual met certain citizenship require-
ments;
5) The individual's gross income was less than
$2,050. An exception to the income limitation
was granted to children under age 1 9, or full-
time students under age 24.
Farm Net Income or Loss
(line 19, Form 1040)
This source of income or loss was reported by
individuals who were sole proprietors of farms.
When there were two or more farms operated by
the same taxpayer, the single amount of profit or
loss included in adjusted gross income represented
the combined profit and loss from all farming ac-
tivities. Farm business total expenses (line 35, Sched-
ule F) were deducted from farm gross income (line
11, Schedule F) to arrive at farm net profit or loss.
Gains from certain sales of livestock and crops
that qualified for capital gains treatment were ex-
cluded from farm net profit or loss and included in
capital gains. Farm rental income was included in
rent net income or loss (see also "Farm Rental
Income or Loss").
Farm Rental Income or Loss
(line 39, Schedule E)
Taxpayers were required to report farm rental
income and expenses separately from other farm
profit or loss if they: a) received income that was
based on crops or livestock produced by the tenant,
and b) did not manage or operate the farm to any
great extent.
Individual Returns 1990
65
Filing Status
See "Marital Filing Status."
Foreign Earned Income Exclusion
(line 22, Form 1040)
Qualified taxpayers could exclude from total
income a certain amount of their foreign earned
income and employer-provided foreign housing
expenses if their home, for tax purposes, was in a
foreign country.
Qualified individuals were limited to the lesser
of a $70,000 exclusion or their total foreign earned
income. Also, they could elect to exclude a portion
of employer-provided foreign housing expenses. If
the taxpayer elected to take both the foreign earned
income and foreign housing exclusions, the total
amount of both exclusions was limited to the tax-
payer's total foreign earned income.
In this report, the foreign earned income exclu-
sion includes the foreign housing exclusion.
Foreign Tax Credit
(line 43, Form 1040)
Individuals who paid income or excess profit
taxes to a foreign country or U.S. possession could
claim either this credit against Federal income tax
liability, or an itemized deduction for the amount
of the foreign tax payment. Depending on the tax-
payer's income and taxes, the foreign tax credit
could be less than the amount of foreign tax paid.
Qualifying foreign taxes paid in excess of the
allowable amount for Tax Year 1990 could be
carried back 2 years and then forward 5 years.
Forfeited Interest Penalty Adjustment
(line 28, Form 1040)
Taxpayers who paid penalties for the prema-
ture withdrawal of funds from time savings ac-
counts or deposits could deduct those penalties as
an adjustment to total income.
Forms 1040, 1040A, and 1040EZ
The individual income tax system utilizes three
major forms to collect income and tax information:
the 1040, 1040A, and 1040EZ. The forms represent
different levels of complexity in regard to the infor-
mation reported. The Forms 1040A and 1040EZ, for
instance, may only be used if an individual's taxable
income is less $50,000, income may come only
from a limited number of sources, and the taxpayer
may not itemize deductions. The Form 1040 must
be used if taxable income is greater than $50,000.
In addition, the taxpayer must file Form 1040 if he
or she itemizes deductions or has income (or losses)
from a source not provided for on Form 1040 A or
1040EZ. (For a complete description of each form
see Section 5, 1990 Forms and Instructions, page
84.)
General Business Credit
(line 44, Form 1040)
The general business credit consisted of the
investment credit, the jobs credit, the alcohol fuel
credit, the low-income housing credit, and the re-
search credit. Taxpayers claiming more than one of
the business credits were required to summarize
them on Form 3800, General Business Credit. The
general business credit was limited to 100 percent
of the first $25,000 ($12,500 for a married couple
filing separately) of tax liability and 75 percent of
the excess over $25,000. If the current year general
business credit exceeded the tax liability limitation,
the excess amount could be carried back to the 3
preceding tax years, then forward 15 years.
Home Mortgage Interest Deduction
See "Interest Paid Deduction."
Income Subject to Tax
See "Modified Taxable Income."
Income Tax After Credits
(line 47 less line 57 (earned income credit), Form 1040)
To arrive at income tax after credits, taxpayers
deducted total credits (line 46, Form 1040) from
66
Individual Returns 1990
income tax before credits (line 40, Form 1040). For
the statistics, tax was further reduced by the portion
of the earned income credit which did not result in
a negative tax. This portion of the earned income
credit was included in the total credits as "earned
income credit used to offset income tax before
credits." Any tax remaining was tabulated as "in-
come tax after credits."
Income Tax Before Credits
(line 40, Form 1040)
This amount consisted of the tax liability on
taxable income, computed by using the tax tables,
tax rate schedules. Form 8615, or Form(s) 8814,
plus any additional taxes (line 39). (See also "Tax
Generated.")
Income Tax Withheld
(line 55, Form 1040)
Income tax withheld included amounts de-
ducted from salaries, wages, and tips, as reported
on Form W-2, and from pensions, annuities, and
certain gambling winnings as reported on Forms
W-2P and W-2G. Amounts withheld from total
distributions of profit-sharing, retirement plans, and
individual retirement arrangements were reported
on Form 1099-R.
In some cases, a backup withholding rate of
20 percent was required for interest, dividend, and
royalty payments, which, generally, were not sub-
ject to withholding.
Individual Retirement Arrangement
Deductible Payments
(lines 24a and 24b, Fomi 1040)
An individual retirement arrangement (IRA) is
a savings program that allows a taxpayer to set
aside money for retirement. Beginning in 1987, the
deduction for IRA contributions was reduced or
eliminated for taxpayers who were covered by an
employer retirement plan and whose adjusted gross
income exceeded certain levels. (Nondeductible
contributions were still allowed for such taxpay-
ers.) Deductible contributions could be subtracted
from the employee's total income in arriving at
adjusted gross income.
Contributions to an IRA (whether or not they
were deductible) were limited to the lesser of: a) an
individual's taxable compensation for the year, or
b) $2,000 ($2,250 if a nonworking spousal IRA
was included).
Unless they were disabled, taxpayers could not
start withdrawing funds from the account until they
reached age 59-1/2. After .age 70-1/2 taxpayers
were required to begin withdrawals. Penalty taxes
were assessed if the taxpayer failed to comply with
these limitations.
Individuals could also set up an IRA to include
a nonworking spouse who met certain qualifying
conditions. The total IRA deduction, including both
the taxpayer and nonworking spouse, could not
exceed $2,250. A spousal IRA deduction is tabu-
lated in the statistics as "Secondary IRA payments."
Payments to an IRA for a particular taxable
year must be made not later than the due date of the
individual's return for that year
Individual Retirement Arrangement
Taxable Distributions
(line 16b, Form 1040)
Any money or property received from a tax-
payer's IRA account was considered a distribution
and, generally, had to be included in the taxpayer's
total income in the year received. An exception to
this rule was tax-free roll-over distributions from
one retirement account to another, or the extent to
which the payout represented previous non-deduct-
ible IRA contributions.
Interest Paid Deduction A
(Ime 13, Schedule A)
Interest expenses, except for business or in-
vestment, were divided into two categories: per-
sonal interest and deductible home mortgage interest.
Personal interest included items such as credit card
interest, revolving charge account interest, and in-
terest on bank loans. Only 10 percent of personal
interest was deductible for 1990, whereas 20 per-
cent was deductible for 1989.
Individual Returns 1990
67
The rules for deducting home mortgage inter-
est for 1990 were; (1) if a taxpayer took out a
mortgage before October 13, 1987, secured by the
taxpayer's main or second home, all the interest
was deductible, (2) if the taxpayer's mortgage was
after October 13, 1987, and the flinds were used to
buy, build, or improve that home, all interest could
be deducted if the total of all mortgages on the
property was $1 million or less, and (3) taxpayers
could deduct all of the interest on an additional
$100,000 of mortgages on their main or second
home other than to buy, build, or improve that
home.
Generally, investment interest (interest paid on
money borrowed that was allocable to property
held for investment) was flilly deductible up to the
amount of net investment income; interest that was
disallowed (i.e., in excess of investment income)
could be carried forward to the succeeding tax year,
and deducted to the extent of the investment in-
come limitation. Interest relating to business, roy-
alty, and rental income was deducted directly from
these items and was not reflected in the interest paid
statistics.
Interest Received
See "Taxable Interest Received."
Interest, Tax-Exempt
See "Tax-Exempt Interest."
Itemized Deductions
See "Total Itemized Deductions" and specific
types.
Marginal Tax Rates
Different portions of taxable income are taxed
at different rates. The tax rate applied to the last
dollar of income is called the "marginal tax rate"
for that return (see also "Tax Generated").
Marital Filing Status
(lines 1-5, Form 1040)
The five marital filing status classifications
were:
(1) returns of single persons (not heads of house-
holds or surviving spouses);
(2) joint returns of married persons;
(3) separate returns of married persons;
(4) returns of heads of households; and
(5) returns of surviving spouses.
Marital filing status was usually determined as
of the last day of the taxable year. If one spouse died
during the tax year, the other was considered mar-
ried for the entire year If a taxpayer was divorced
during the tax year and did not remarry, the tax-
payer was considered to be unmarried for the entire
year.
Medical and Dental Expense Deduction
(lines 1-4, Schedule A)
Qualified medical expenses included payments
made for the diagnosis, treatment, or prevention of
disease or for medical or dental insurance. How-
ever, taxpayers who took the self-employed health
insurance adjustment had to reduce their total pre-
miums by the amount of the adjustment (see "Self-
Employed Health Insurance"). In general, medical
and dental expenses could be claimed as an item-
ized deduction to the extent that they exceeded 7.5
percent of adjusted gross income. Amounts paid for
medicine and drugs were deductible only if they
were not available except by prescription or were
for insulin. Taxpayers could also deduct a maxi-
mum of $50 per day for certain lodging expenses
incurred while traveling to obtain medical care.
Minimum Tax Credit
(lme45, Fonn 1040)
A minimum tax credit could be taken for 1 990
by certain taxpayers who paid alternative minimum
tax for 1989. The credit was that part of the 1989
alternative minimum tax based on adjustments or
preference items that deferred tax rather than caused
68
Individual Returns 1990
permanent avoidance of tax. If all of the minimum
tax credit could not be used for 1990, the excess
could be carried forward to later years.
Miscellaneous Itemized Deductions
(lines 20-25, Schedule A)
Miscellaneous itemized deductions were di-
vided into two types. The first included those items
that were limited to the amount that exceeded 2
percent of adjusted gross income, while the ex-
penses of the second type were fully deductible.
Limited Miscellaneous Deductions: Unreim-
bursed employee business expenses, tax preparation
fees, and expenses of producing income (including
qualifying educational expenses), were limited to
the amount that exceeded 2 percent of adjusted
gross income.
Other Miscellaneous Deductions: Other, fully
deductible expenses included such items as gam-
bling losses (limited to gains), impairment-related
work expenses for handicapped persons, and am-
ortizable bond premiums.
Modified Taxable Income
"Modified taxable income" is the term used to
describe "income subject to tax," the actual base on
which tax is computed for the statistics in Tables
3.4 and 3.5. For taxpayers filing current year re-
turns, modified taxable income is identical to "tax-
able income" except for those upper income taxpayers
paying both average and marginal tax rates of 28
percent. For these taxpayers the deduction for per-
sonal exemptions was phased out and their "income
subject to tax" became taxable income plus some
or all of the exemption amount.
For prior year returns included in the 1990
statistics, a modified taxable income was comput-
ed. This was calculated by using the tax rate sched-
ule to impute a hypothetical taxable income amount
necessary to yield the given amount of tax reported.
Moving Expense Deduction
(line 19, Schedule A)
An employee who had to move to a new resi-
dence as a result of changing jobs could claim
certain expenses for moving and house hunting as
an itemized deduction. In order to qualify for this
deduction, the new work place had to be at least 35
miles farther from the former residence than the old
job was. Deductible expenses included those in-
curred while moving household and personal goods,
as well as in travel, meals, and lodging of the
taxpayer and household members en route to the
new residence. (Additional deductible expenses
included house-hunting trips, and the cost of selling
a residence or breaking a lease.)
Nondeductible Passive Losses A
(calculated on Form 8582)
See "Changes in Law section," Section 1.
Nontaxable Returns
See "Taxable and Nontaxable Returns."
Other Adjustments
(included in line 30, Form 1040)
See "Statutory Adjustments."
Other Income
(line 22, Form 1040)
Included in other income were items such as
prizes, awards, sweepstakes winnings, gambling
winnings, recoveries of bad debts, insurance re-
ceived as reimbursement for medical expenses taken
as a deduction in a previous year, and any other
income subject to tax for which no specific line was
provided on the return form. Any "net operating
loss" in an earlier year that was carried forward and
deducted for 1990 was entered as a negative amount
on this line by the taxpayer but edited into a sepa-
rate field during service center processing.
Individual Returns 1990
69
Other Tax Credits
(included in line 46, Form 1040)
"Other tax credits" is a residual category in the
statistics and does not relate to a line item on a tax
form. It included the "credit for ftiel from a noncon-
ventional source" and other miscellaneous credits
that did not belong in any other category and were
used to offset income tax before credits.
Overpayment
(line 63, Form 1040)
An overpayment of tax occurred when the
"total payments" exceeded "total tax". Total pay-
ments included the amount of any "refundable por-
tion of the earned income credit." Overpayment
could be refunded or credited toward the estimated
tax for the following year. (See also "Credit to 1991
Estimated Tax" and "Refund")
Parent's Election to Report Child's Interest
and Dividends
(calculated on Form 8814)
A parent could report on his or her return,
income received by his or her child. If the election
was made, the child was not required to file a return.
A parent could make this election if the child:
• Was under age 14 on January 1, 1990;
• Had income only from interest and divi-
dends;
• Had gross income for 1990 that was more
than $500 but less than $5,000;
• Had no estimated tax payments for 1990;
• Did not have any overpayment of tax
shown on his or her 1989 return applied to
the 1990 return; and
• Had no Federal income tax withheld from
his or her income (backup withholding).
If the parents were not filing a joint return,
special rules applied to determine which parent
could make the election.
Partnership and S Corporation Net
Income or Loss
(line 31, Schedule E)
Partnerships and S corporations (formerly Sub-
chapter S corporations) are not taxable entities,
therefore, tax on their net profit or loss was levied,
in general, directly on the members of the partner-
ship or shareholders of the S corporation. The profit
or loss shown in the statistics was the taxpayer's
share of the ordinary gain or loss of the enterprise,
and certain payments made to the taxpayer for the
use of capital or as a salary. Net long-term capital
gains received from partnerships and S-corpora-
tions were reported on Schedule D.
If a return showed net income from one part-
nership or S corporation and a net loss from an-
other, the two were added together and the return
was tabulated by the net amount of income or loss
in the appropriate column. Beginning in 1987, net
income and net loss were reported separately for
passive and non-passive partnership and S corpo-
ration activities. Passive losses were limited under
new rules to the amount that could offset passive
income.
Payment with Request for Extension of
Filing Time
(line 58, Form 1040)
This payment was made when the taxpayer
filed Form 4868, Application for Automatic Exten-
sion of Time to File U.S. Individual Income Tax
Return, or Form 2688, Application for Additional
Extension of Time to File. The extension granted
the taxpayer an additional period of time to file a
tax return, but did not extend the time for payment
of expected tax. Full payment of any tax due had to
be made with the application for extension.
Payments to a Keogh Plan
(line 27, Form 1040)
Self-employed individuals were allowed to con-
tribute to a Keogh retirement plan or a simplified
70
Individual Returns 1990
employment pension (SEP) plan for themselves
and to deduct all or a part of such contributions in
computing adjusted gross income. The amount which
could be deducted was based on net earnings from
self-employment.
Penalty Tax on Qualified Retirement Plans
(line 52, Form 1040)
If taxpayers withdrew any funds from an Indi-
vidual Retirement Arrangement or qualified retire-
ment plan before they were either age 59-1/2 or
disabled, they were subject to a penalty tax equal
to 10 percent of the premature distribution. Any
taxpayer who failed to withdraw the minimum
required distribution after reaching age 70-1/2 had
to pay a 50 percent excise tax on the excess accu-
mulation. Contributions to the retirement arrange-
ment in excess of the legal limitation for the year
(the lesser of $2,000 or the taxpayer's compensa-
tion for the year) were subj ect to an excise tax equal
to 6 percent of the excess contribution.
Pensions and Annuities
(lines 17a, 17b, Form 1040)
Generally, pensions are periodic income re-
ceived after retirement for past services with an
employer, while annuities are income payable at
stated intervals after payment of a specific premi-
um. A taxpayer could acquire a pension or annuity
either by purchase from a commercial organization
(usually life insurance, endowment, or annuity con-
tracts) or under a plan or contract connected with
the taxpayer's employment. Those pensions or an-
nuities obtained in connection with employment
could be purchased entirely by the taxpayer or
could be financed in part (a contributory plan) or in
whole (a non-contributory plan) by contributions
of the employer.
Since a non-contributory pension was paid for
entirely by an employer, the amount received by
the employee was fully taxable. This fully taxable
pension was reported on lines 17a and b. For the
taxpayer who participated in a contributory retire-
ment plan while employed, the amount received
was only partially taxable. In general, the amount
excludable from gross income, the nontaxable por-
tion, represented the taxpayer's contributions un-
der the plan, while the taxable portion represented
the employer's contribution and earnings on the
entire investment. The nontaxable portion had to be
amortized over the expected lifetime of the tax-
payer
The entire amount of pensions and annuities
received for the year was reported on line 17a of
the Form 1040. The taxable portion was computed
on a separate worksheet and "entered on line 17b.
Predetermined Estimated Tax Penalty
(included in line 67, Form 1040)
If a return showed taxes of $500 or more owed
on line 66 (tax due at time of filing) andthis amount
was more that 10 percent of the total tax, the
taxpayer could owe a penalty, unless tax payments
in the current year equaled or exceeded prior year
tax liability (provided prior year liability was greater
than zero). Also, taxpayers could owe a penalty if
they underpaid their 1990 estimated tax liability for
any payment period. Form 2210 was used to deter-
mine the amount of a penalty, if any.
For this report, the predetermined estimated
tax penalty includes only the amount calculated by
the taxpayer when the return was initially filed.
Refund
(line 64, Form 1040)
A refund of tax included all overpayment of
income taxes not applied by the taxpayer as a credit
to the next year's estimated tax. (See also "Over-
payment.")
Regular Tax Computation
Typically, the taxpayer, in determining the
amount of "tax generated," first computed taxable
income. Depending on marital status and size of
taxable income, the taxpayer then used the tax
tables or applied the rates from one of four tax rate
schedules to determine tax. Returns of taxpayers
who had taxes computed by the Internal Revenue
Individual Returns 1990
71
Service were classified under the regular tax com-
putation method.
Rent and Royalty Net Income or Loss A
(line 26, Schedule E)
This amount was the combination of rent net
income, rent net loss, royalty net income, and roy-
alty net loss.
Rent Net Income or Loss A
(line 22, columns A,B,C, Schedule E)
Rent net income or loss was determined by
deducting from gross rent, the amounts for depre-
ciation, repairs, improvements, interest, taxes, com-
missions, advertising, utilities, insurance, janitorial
services, and any other allowable expenses related
to the rented property. In the statistics, total rental
net loss includes passive losses that were not de-
ductible in figuring AGI. (Passive losses are dis-
cussed under Changes in Law, Section 1 .)
Royalty Net Income or Loss
(line 22, columns A,B,C, Schedule E)
Net royalties consisted of gross royalties less
deductions for depletion, depreciation, office rent,
legal fees, clerical help, interest, taxes, and similar
items. Gross royalties included revenues from oil,
gas, and other mineral rights; revenue from patents;
and revenue from literary, musical, or artistic works.
Certain royalties received under a lease agreement
on timber, coal, and domestic iron ore were eligible
for capital gains or ordinary loss treatment under
Code section 1231. As a result of the separate
computation, those royalties are reflected in the
statistics for "sales of capital assets" and "sales of
property other than capital assets." (See also "Total
Rent and Royalty Income or Loss in AGI.")
S Corporations
See "Partnership and S Corporation Net In-
come or Loss."
Salaries and Wages
(line?. Form 1040)
Salaries and wages as reported on the tax re-
turn were amounts of compensation primarily for
personal services. The following items were in-
cluded:
• salaries;
• wages;
• commissions;
• bonuses;
• tips;
• fees;
• excess reimbursement over employee busi-
ness expenses;
• moving expense allowances;
• the difference between the fair market
value of certain property and the discount
price for which it was purchased by a tax-
payer from his or her employer;
• severance pay;
• sick pay;
• the value of exercising a stock appreciation
right;
• directors' fees;
• vacation allowances;
• most disability payments;
• strike and lockout benefits; and
• the value of certain non-monetary pay-
ments for services (e.g., merchandise, ac-
commodations, certain meals or lodging,
certain stock purchase plans, or property).
Identifiable amounts for any of these catego-
ries which may have been reported by taxpayers as
"other income" were treated as salaries and wages
for the statistics.
Sales of Capital Assets Net Gain or Loss
(line 13, Form 1040)
In general, capital assets for tax purposes in-
cluded all property held for personal use or invest-
ment. Examples of such assets were personal
residences, furniture, automobiles, and stocks and
bonds. Most assets used for business activities were
specifically excluded from treatment as capital as-
72
Individual Returns 1990
sets. (See also "Sales of Property Other Than Capi-
tal Assets, Net Gain or Loss",)
The following concepts were used in the com-
putation of net capital gain or loss for this report;
Net capital gain: If the combination of net
short-term gain or loss and net long-term gain or
loss resulted in a positive amount, the taxpayer had
a net capital gain. The full amount of this gain,
whether short-term or long-term was included in
adjusted gross income. The holding period was one
year or less for short-term assets, and longer than
one year for long-term assets.
Net capital loss: If the combination of net
short-term gain or loss and net long-term gain or
loss resulted in a negative amount, the taxpayer
showed a net capital loss. The amount of net capital
loss to be included in adjusted gross income was
limited to the smaller of the actual net capital loss
or $3,000 ($1,500 for married persons filing sepa-
rately). Any excess capital losses over the $3,000
limit could be carried over to subsequent tax years
("capital loss carry-over" in the statistics).
Net capital gain or loss also included capital
gain distributions which were not reported on Sched-
ule D (Capital Gains and Losses and Reconciliation
of Forms 1099-B). These capital gain distributions
were entered directly on line 14 of Form 1040 if the
taxpayer did not have any other gains or losses to
report on Schedule D. These distributions were, by
definition, long-term capital gains. (See also "Capi-
tal Gain Distributions Reported on Form 1040")
Sales of Property Other Than Capital
Assets, Net Gain or Loss
(line 15, Form 1040)
Property other than capital assets generally
included property of a business nature, in contrast
to personal and investment property which were
capital assets. Some types of property specifically
included in this group were:
(1) certain depreciable, depletable, and real busi-
ness property;
(2) accounts and notes receivable in the ordinary
course of business generated from the sale of
goods and services ordinarily held for sale by
the business or includable in the inventory of
the business;
(3) certain copyrights, literary, musical, or artistic
compositions, or similar properties; and
(4) amounts resulting from certain "involuntary
conversions," including net losses from casu-
alty and theft.
Taxpayers reported all gains and losses not
treated as capital gains on Form 4797, Sales of
Business Property.
Self-Em ployed Health Insurance Deduction
(line 26, Form 1040)
Self-employed individuals could deduct, as an
adjustment, up to 25 percent of the amount paid for
medical insurance for themselves and their fami-
lies. If the taxpayer had other employees working
for his or her business, they must have been offered
nondiscriminatory health insurance coverage if the
taxpayer was to qualify for the deduction. How-
ever, self-employed persons were not allowed this
deduction if they or their spouses were employees
and eligible to participate in an employer-subsi-
dized health plan.
The 25 percent adjustment could not exceed
the net earnings from the business in which the
insurance plan was established. The balance of the
health insurance cost was included with other medical
care expenses as an itemized deduction subject to
the 7.5 percent deduction threshold based on AGI.
Self-Employment Tax A
(line 48, Form 1040)
This tax, levied under the social security sys-
tem, was reported by most individuals who had
self-employment earnings of at least $400 derived
from a sole proprietorship or from their share of
partnership profits. Some types of income (such as
dividends, interest, and capital gains and losses)
and certain deductions (such as net operating losses,
and casualty and theft losses) were not allowed in
computing self-employment earnings.
Individual Returns 1990
73
The maximum net earnings subject to self-em-
ployment tax for 1990 increased to $51,300 from
$48,000 for 1989. The net self-employment tax rate
for 1990 increased to 15.3 percent, and a deduction
of one-half of self-employment tax was allowed as
an adjustment in computing AGI.
Size of Adjusted Gross Income
(line 31, Form 1040)
The amount of adjusted gross income reported
by the taxpayer on the return was the basis for
classifying data by size of adjusted gross income.
Returns without positive adjusted gross income,
such as deficit returns or returns on which income
and loss were equal, were classified as having "no
adjusted gross income" and appear as a separate
class in most basic tables. The absence of a class
labeled "no adjusted gross income" indicates that
any deficit or break-even returns in a table were
included in the lowest income size class.
Social Security Benefits
(lines21a, 21b, Form 1040)
Social security benefits included any monthly
benefit under title II of the Social Security Act or
the part of a "tier 1 railroad retirement benefit" that
was equivalent to a social security benefit. Social
security benefits were not taxable unless the tax-
payer's total income (including tax-exempt inter-
est) plus one-half of total social security benefits
exceeded certain levels. The maximum taxable
amount was one half of the net social security
benefits received. Social security benefits received
were reported on Form 1040, line 21a and the
taxable portion was reported on line 21b. Taxpayers
who had no taxable benefits were not required to
show the total benefits on their income tax returns.
Social Security Tax on Tip Income
(line 51, Form 1040)
Cash tips amounting to $20 or more received
by the taxpayer in a month while working for any
one employer were subject to withholding of in-
come tax and social security tax (or the equivalent
railroad retirement tax). If the employer was unable
to withhold the social security tax, the amount of
uncollected social security tax on tips was indicated
on the employee's Form W-2, and the taxpayer was
required to report the uncollected tax and pay it
with the Form 1040. If the employee did not report
the tips to the employer, the employee was required
to compute the social security tax on unreported
tips on Form 4137 and attach it to Form 1040.
Standard Deduction A
(line 34, Form 1040)
For 1990, the basic standard deduction was
increased. Taxpayers who were age 65 or over or
blind could claim an additional standard deduction
amount of $650 or $800. Both the basic and addi-
tional standard deductions were determined by mari-
tal filing status, as shown below.
Single
Basic deduction of $3,250;
Each taxpayer 65 or over or blind was allowed
an additional $800 deduction each for age and
blindness.
Married filing jointly or qi4alifyingwidow(er)
Basic deduction of $5,450;
Each taxpayer 65 or over or blind was allowed
an additional $650 deduction each for age and
blindness.
Married, filing separately
Basic deduction of $2,725;
Each taxpayer 65 or over or blind was allowed
an additional $650 deduction each for age and
blindness.
Head of Household
Basic deduction of $4,750;
Each taxpayer 65 or over or blind was allowed
an additional $800 deduction each for age and
blindness.
In the statistics, the basic standard deduction
was tabulated for all taxpayers who claimed it,
including those who were 65 or over or blind. The
"additional standard deduction" total included only
74
Individual Returns 1990
the additional amount that was taken by those
taxpayers who were 65 or over or blind.
State Income Tax Refund
(line 10, Form 1040)
If a taxpayer received a refund, credit, or offset
of state or local income taxes in 1990 that was paid
or deducted before 1990, all or part of that amount
had to be reported as income if the itemized deduc-
tion for state and local taxes previously resulted in
a tax benefit.
Statutory Adjustments A
(lines 24-30, Form 1040)
These were the adjustments to total income
which were allowed as deductions in the calcula-
tion of adjusted gross income. For 1990, statutory
adjustments included payments to a self-employed
Keogh retirement plan or a simplified employee
pension (SEP), forfeited interest penalty, certain
payments to an IRA, alimony paid, the self-em-
ployed health insurance deduction, the deduction
for self-employment tax, and the foreign housing
deduction. Each of the above items is described
separately in this section. In addition, statutory
adjustments included jury duty pay received by the
taxpayer and given to the employer if the taxpayer
continued to receive wages while on jury duty, the
forestati on/reforestation amortization deduction and
the repayment of supplemental unemployment bene-
fits under the Trade Act of 1974. These amounts
were included in the "Other Adjustments" category
in the statistics.
Tax Due at Time of Filing
(line 66, Form 1040)
"Tax due" was reported on returns on which
total tax liability exceeded total tax payments.
Tax From Recomputing Prior- Year
Investment Credit
(line 50, Form 1040)
The investment tax credit provisions of the law
included a recapture rule which required taxpayers
to pay back some or all of any investment credit
previously taken on property disposed of before the
end of the useful life claimed in computing the
credit. The law specified that if property qualifying
for the credit was disposed of before the end of its
intended useful life, the tax for the year of disposal
was increased by the difference between the credit
originally claimed and the credit that would have
been allowed based on the shorter actual life. Tax
credits could not be applied against this additional
tax.
Tax Generated A
(line 38, Form 1040)
This amount was the tax computed on modi-
fied taxable income. (See also "Modified Taxable
Income.") For 1990, there were two basic tax rates,
1 5 and 28 percent. However, taxable income within
certain ranges (from $47,050 to $97,620 if single,
$39,200 to $123,570 if married filing separately,
$67,200 to $134,930 if head of household, and
$78,400 to $162,770 if married filing jointly or a
qualifying widow(er)) was subject to an additional
5 percent tax. This meant that a 33 percent marginal
tax rate was applied to this part of taxable income
with the purpose of phasing out the benefit of the
15 percent tax rate. At income levels immediately
above the upper limit for each filing status, the
personal exemption deduction for taxpayers and
dependents was phased out, also at a 5 percent rate.
Above those levels, the marginal tax rate dropped
back to 28 percent. The tax generated at each of
these tax rates is shown in Tables 3.4 and 3.5.
If children under age 14 had investment in-
come that exceeded $1,000, there were two meth-
ods of reporting this income. If the child filed his
or her own return, the investment income that ex-
Individual Returns 1990
75
ceeded $1,000 was taxed at the parents' rate on
Form 8615 and tabulated separately in Tables 3,4
and 3.5. If the parents elected to report the child's
investment income on their return, they attached a
Form 8814. The investment income in excess of
$1,000 was included on Form 1040, line 22. The
remaining investment income was taxed at the
child's rate (15 percent), added to the parents' tax
on Form 1040, line 38, and was also tabulated
separately in Tables 3.4 and 3.5.
On most returns, except those with additional
taxes from special computations, "tax generated"
equaled "income tax before credits."
Tax Payments
(lines 55, 56, 58-61, Form 1040)
These payments were generally made before
the return was filed and were applied against tax
liability to determine any amount payable or re-
fundable at the time of filing. They consisted of the
following:
1) income tax withheld, including backup with-
holding;
2) estimated tax payments;
3) payment with request for extension of filing
time;
4) excess social security taxes or railroad retire-
ment tax withheld;
5) credit for tax on certain gasoline, fuel, and oil;
6) credit from regulated investment companies.
Each of the above is described under a separate
heading in this section.
Although the earned income credit was in-
cluded with tax payments on the tax return itself,
for the statistics it is treated partly as a credit against
income tax liability and partly as a refundable
amount (see also "Earned Income Credit").
Tax Rates
See "Tax Generated."
Tax-Exempt Interest
(line 8b, Form 1040)
Tax-exempt interest includes interest on cer-
tain State and municipal bonds, as well as any
tax-exempt interest dividends from a mutual fund
or other regulated investment company. This is an
information reporting requirement and does not
convert tax-exempt interest to taxable interest.
Taxable and Nontaxable Returns
The taxable and nontaxable classification of a
return for this report was determined by the pres-
ence of "total income tax" (the sum of income tax
after credits and the alternative minimum tax).
Some returns classified as "nontaxable" may have
had a liability for other taxes, such as self-employ-
ment or Railroad Retirement Tax Act (RRTA)
taxes, social security taxes on tip income, tax from
recomputing prior-year investment credit, penalty
taxes on individual retirement arrangements. Sec-
tion 72 penalty taxes, advance earned income credit
payments, golden parachute payments, or uncol-
lected employee social security tax on tips. These
taxes, however, were disregarded for purposes of
this classification since three of the above taxes
were considered social security (rather than in-
come) taxes, and the remaining ones, except for
advance earned income payments, were either
based on prior year's income or were penalty taxes.
For this report, the earned income credit was
treated as an amount which, first, was used to offset
income tax before credits. Since the earned income
credit was refundable, it was subtracted from in-
come tax (for the statistics) after reduction by all
other statutory credits. As a result, some returns
became nontaxable strictly because of the earned
income credit if there was no alternative minimum
tax and the earned income credit equaled or ex-
ceeded income tax before credits reduced by any
other credits.
It should be noted that classification as taxable
or nontaxable was based on each return as it was
originally filed and does not reflect any changes
76
Individual Returns 1990
resulting from audit or other enforcement activi-
ties.
Taxable Income
(line 37, Form 1040)
Taxable income was derived by subtracting
from adjusted gross income any exemption amount
and either total itemized deductions or the standard
deduction. On most current year returns "taxable
income" was identical to "modified taxable in-
come", with the exception of returns for taxpayers
with taxable income over certain levels, whose
benefits of the 1 5 percent tax rate bracket and
personal exemption amount were phased out. For
prior year returns received during the current year
filing period, taxable income was imputed from the
amount of tax reported. (See also "Modified Tax-
able Income.")
Taxable Interest Received
(line 8a, Form 1040)
This amount was the taxable portion of interest
received from bonds, debentures, notes, mortgages,
certain insurance policy proceeds, personal loans,
bank deposits, savings accounts, tax refunds, and
U.S. savings bonds. Also included as interest were
"dividends" on deposits or withdrawable accounts
in mutual savings banks, cooperative banks, sav-
ings and loan associations, and credit unions. For
1990, these amounts could, in some circumstances,
include a child's income which was to be taxed at
the parent's rate. Most interest on State or local
government obligations remained tax-exempt, but
the total tax-exempt interest had to be reported on
line 8b of Form 1040. It was not included in the
taxpayer's income for income tax purposes (See
also "Tax-Exempt Interest.")
Taxes Paid Deduction
(line 8, Schedule A)
Taxes allowed as an itemized deduction from
adjusted gross income included personal property
taxes, State and local income taxes, taxes paid to
foreign countries or U.S. possessions (unless a
foreign tax credit was claimed), and real estate
taxes except those levied for improvements that
tended to increase the value of the property. Man-
datory employee contributions to a state disability
fund and employee contributions to a state unem-
ployment fund were also included. Federal taxes
and State and local sales taxes were not deductible.
Taxes paid on business property were deducted
separately on the schedules for business, rent, roy-
alty, and farm income and are excluded from the
"taxes paid" statistics in this report.
Total Income Tax
(line 47 - earned income credit amount + line 49 of Form
1040)
Total income tax was the sum of income tax
after credits (from which the earned income credit
was subtracted) and the alternative minimum tax.
It did not include any of the other taxes which made
up total tax liability. Total income tax was the basis
for classifying returns as taxable or nontaxable.
Total Itemized Deductions
(line 34, Form 1040)
Itemized deductions from adjusted gross in-
come could be claimed for medical and dental
expenses, taxes paid, interest paid, contributions,
casualty and theft losses, moving expenses, and
miscellaneous deductions. Itemized deductions were
claimed only if they exceeded the total standard
deduction, with two exceptions. First, if a taxpayer
was married and filing separately, and his or her
spouse itemized deductions, the individual was
required to itemize as well. Second, taxpayers in
several states are required to itemize deductions on
their Federal tax returns if they wish to itemize on
their State returns. The total amount of itemized
deductions was tabulated only from returns show-
ing positive adjusted gross income.
Total Rent and Royalty Income or Loss
This income concept consists of all rent and
royalty income and loss which was used in com-
puting adjusted gross income, farm rental income
Individual Returns 1990
77
and suspended rental loss carry-over from prior
years. It excludes that portion of rental losses which
was not deductible in computing adjusted gross
income due to the passive loss rules which went
into effect for Tax Year 1987. (Passive loss rules
are discussed under Changes in Law.)
Total Tax Credits A
(lines 47, 57, Form 1040)
For this report, total tax credits consisted of the
following:
1) child care credit;
2) credit for the elderly and disabled;
3) foreign tax credit;
4) general business credit;
5) minimum tax credit;
6) other tax credits;
7) mortgage interest credit and any credits on
prior year returns; and
8) earned income credit (EIC) used to offset in-
come tax before credits.
These amounts were deducted from income
tax before credits to arrive at income tax after
credits. For the statistics, the portion of the EIC
which did not result in a negative amount was
tabulated as "earned income credit used to offset
income tax before credits." Any amount remaining
of the EIC could be refunded or applied to other
taxes, and was classified separately as "earned in-
come credit refundable portion," or "earned income
credit used to offset other taxes." All other credits
were limited to the amount needed to offset income
tax before credits and were not refundable.
Total Tax Liability
(line 54 modified by the earned income credit. Form
1040)
Total tax liability was the sum of income tax
after credits, the alternative minimum tax, self-em-
ployment tax, social security tax on tips, tax from
recomputing prior-year investment credits, taxes
from individual retirement arrangements. Section
72 penalty taxes, and tax on golden parachute pay-
ments. These taxes were then reduced by the earned
income credit used to offset all other taxes (defined
under "Earned Income Credit"). For the statistics,
unlike the Form 1040, total tax liability did not
include any advance earned income credit pay-
ments.
Type of Tax Computation A
(Ime 38, Form 1040)
Tabulations in Table 3.1 include two methods
of computing the tax on income subject to tax.
These methods were:
(1) regular tax, as computed from the tax tables
or tax rate schedules accompanying the Forms
1040, 1040A, or 1040EZ (see also "Regular
Tax Computation"); and
(2) Form 861 5, used to compute the tax on invest-
ment income of children under 14.
Unemployment Compensation
(line20. Form 1040)
Beginning in 1987, all unemployment com-
pensation had to be included in income.
Unreimbursed Employee Business Expenses
(line 20, Schedule A)
This item, like most miscellaneous itemized
deductions, was subject to a minimum threshold 2
percent of AGI. Unreimbursed employee business
expenses included travel, transportation, meal, and
entertainment costs while away from home in the
performance of job duties. Eighty percent of the
meal and entertainment expenses was deductible,
and was calculated on Form 2106, Employee Busi-
ness Expenses. Many other expenses such as union
dues, safety equipment, uniforms, protective cloth-
ing, and physical examinations were also deduct-
ible.
Section 5 1990 Forms and
Instructions
Page
Form 1040 and Instructions 80
Form 1040A and Schedules 1,2, and 3 113
Form 1040 EZ 117
Schedules A & BJtemized Deductions and Interest and Dividend Income 1 18
Schedule C, Profit or Loss from Business (Sole Proprietorship) 1 19
Schedule D, Capital Gains and Losses (and Reconciliation of Forms 1099-B) 120
Schedule E, Supplemental Income and Loss (From rents, royalties,
partnerships estates, trusts, REMIC's, etc.) 121
Schedule F, Farm Income and Expenses 122
Schedule R, Credit for the Elderly or the Disabled 123
Schedule SE, Social Security Self-Employment Tax 124
Form 2\06, Employee Business Expenses 125
Form 2441, Child and Dependent Care Expenses 126
Form 3800, General Business Credit 127
Form 625 \, Alternative Minimum Tax-Individuals 128
Form S5S2, Passive Actr\>ity Loss Limitations 128
Form 8615, Tax for Children Under Age 14 Who Have Investment Income
of More Than $1,000 130
Form 8801, Credit for Prior Year Minimum Tax 130
Form ^^lA, Parent's Election to Report Child's Interest and Dividends 131
79
80
Individual Returns 1990
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106
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Section 6
Index
References in the index are either to table or page numbers.
Table references appear in the form "X.X" (for example
1.1, 3.2, etc.) or a capital letter (for example A, B, etc.), and
page numbers are preceded by the letters pg.
A
Additional standard deduction
(See also Basic and standard deductions)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Description pg73
Reported on Form 1040A returns 1.6
Adjusted gross income less deficit
Classified by:
Marital status 1.2, 1.3
Size of adjusted gross income 1.2, 1.4
Size of cumulated adjusted gross income 1.1
Type and number of exemptions 2.3
Definition pg 59
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with modified taxable income 3.1
Classified by marginal tax rate 3.4
Returns with itemized deductions 2.1
Classified by marital status 2.2
Returns with total income tax 3.2
Time series, 1980-1990 A
Adjustments
(See Statutory adjustments)
Advance earned income credit payments
Definition pg60
Alimony paid
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg60
Reported on returns with itemized
deductions classified by marital status 2.2
Alimony received
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg60
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
All other taxes
Classified by:
Size of adjusted gross income 3.3
Defmition pg6P
All other tax payments
Classified by:
Size of adjusted gross income 1.4
Definition pg60
Alternative minimum tax
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg60
Reported on;
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Alternative minimum taxable income
(See Alternative minimum tax)
B
Basic standard deduction
(See also Additional and standard deductions)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Description pg73
Reported on Form 1040 A returns 1.6
133
134
Individual Returns 1990
Business or profession net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg63
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
c
Capital assets
(See Sales of capital assets reported on Schedule D)
Capital gains and losses
(See also Sales of capital assets reported on
Schedule D)
Capital gain distribution reported on Form
1040
Classified by:
Size of adjusted gross income 1.4
Definition Pg61
Cash contributions deduction
(See Contributions deduction)
Casualty or theft loss deduction
Classified by marital status 1.3
Definition Pg61
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Child care credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg61
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions
classified by marital status 2.2
Time series, 1980-1990 A
Children at home exemption
(See Exemptions)
Children away from home exemption
(See Exemptions)
Contributions carryover
(See Contributions deduction)
Contributions deduction
Classified by marital status 1.3
Definition Pg62
Reported on:
Returns with itemized deductions 2. 1
Classified by marital status 2.2
Time series, 1980-1990 A
Type of contribution 2.1
Credit for federal tax on gasoline and special
fuels
Classified by:
Size of adjusted gross income 3.3
Definition Pg62
Credit for the elderly or disabled
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition : Pg62
Reported on returns with itemized
deductions classified by marital status 2.2
Time series, 1980-1990 A
Credit from regulated investment companies
Classified by:
Size of adjusted gross income 3.3
Definition Pg62
Credit to 1991 estimated tax
(See also Overpayment refunded)
Defmition Pg63
D
Deductible points
(See also Interest paid deducdons)
Reported on returns with itemized deductions 2.1
Dependent exemptions
(See Exemptions)
Description of the sample
Method of estimation pg 12
Processing and management
of the sample pg 12
Sample design and selection criteria pg 13
Sample redesign pg 14
Sample selection pg 11
Table presentation pg 12
Dividends
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg63
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
E
Earned income credit
Change in law pg 4
Definition Pg63
Individual Returns 1990
135
Refundable portion classified by size
of adjusted gross income 3.3
Used to offset income tax before credits:
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Reported on:
Form 1040A returns 1.6
Retiuns with itemized deductions
classified by marital status 2.2
Used to offset other taxes 3.3
Employee business expense
(See also Unreimbursed employee business expenses)
Estate or trust net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg63
Reported on:
Returns with itemized deductions 2. 1
Classified by marital status 2.2
Estimated tax payments
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg64
Reported on returns with itemized
deductions classified by marital status 2.2
Excess social security taxes withheld
Classified by:
Size of adjusted gross income 3.3
Defmition pg64
Exemptions
Change inlaw pg4
Classified by:
Marital status 2.4
Size of adjusted gross income 1.4
Type of exemption 2.3
Definition pg64
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
Time series, 1980-1990 A
F
Farm net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Defmition pg64
Reported on: returns with itemized 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Farm rental income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg64
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Filing requirements
For children and other dependents pg 3
For most people pg 3
Description pg 1
Filing status
(See Marital fihng status)
Foreign earned income exclusion
Classified by:
Size of adjusted gross income 1.4
Definition Pg65
Reported on returns with itemized
deductions 2.1
Foreign tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition Pg67
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1980-1990 A
Forfeited interest penalty
Classified by:
Size of adjusted gross income 1.4
Definition Pg65
Form 1040 returns
Fihng requirements Pg84
Time series, 1980-1990 A
Form 1040A returns
Classified by:
Size of adjusted gross income 1.6
Fihng requirements pg84
Time series, 1980-1990 A
Form 1040EZ returns
Classified by:
Size of adjusted gross income 1.5
Filing requirements pg84
Time series, 1980-1990 A
Forms and instructions
Form 1040 pg80
Form 1040A pg 113
Form 1040EZ pg 117
Form 2106 pg 125
Form 2441 pg 126
Form 3800 pg 127
Form 6251 pg 128
136
Individual Returns 1990
Form 8582 pg 128
Form 8615 pg 130
Form 8801 pg 130
Form 8814 Pgl31
Schedules A & B pg 118
Schedule C pgll9
Schedule D pg 120
Schedule E pg 121
Schedule F pg 122
Schedule R pg 123
Schedule SE pg 124
G
General business credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition Pg65
Reported on returns with itemized
deductions classified by marital status 2.2
H
Heads of households, returns of
(See also Marital filing status)
Classified by size of adjusted gross income 1.2
Home mortgage interest deduction
(See Interest paid deduction)
I
Income subject to tax
(See Modified taxable income)
Income tax after credits
Classified by:
Marginal tax rate 3.4
Marital status 1.3
Size of adjusted gross income 3.3
Size of cumulated adjusted gross income 1.1
Definition Pg65
Reported on:
Form 1040A returns 1.6
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990
Income tax before credits
Classified by:
Size of adjusted gross income 1.4
Defmition pg66
Reported on:
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Time series, 1980-1990 A
Income tax withheld
Classified by:
Marital status 1,3
Size of adjusted gross income 3.3
Definition pg66
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions
classified by marital status 2.2
Individual retirement arrangement (IRA)
deductible payments, adjustment
(See also Primary and secondary IRA payments)
Classified by:
Size of adjusted gross income 1.4
Definition pg66
Time series, 1980-1990 A
Individual retirement arrangement (IRA)
taxable distributions
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg66
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Interest paid deduction
Change inlaw pg5
Classified by marital status 1.3
Definition pg66
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Type of interest paid deduction 2.1
Interest received
(See Taxable interest received)
Interest, tax-exempt
(See Tax-exempt interest)
Investment interest paid
(See Interest paid deduction)
Itemized deductions
(See Total itemized deductions and also specific type)
J
Joint returns of married persons
(See also Marital filing status)
Classified by:
Size of adjusted gross income 1.2
Sources of income 1.3
Returns with total income tax 3.2
Individual Returns 1990
137
M
Marginal tax rates
(See also Tax generated)
Definition Pg67
Reported on returns with modified
taxable income 3.4
Marital filing status
Classified by:
Marginal tax rate 3.4
Size of adjusted gross income 1.2
Sources of income 1.3
Tax generated at each rate 3.6
Definition Pg67
Reported on returns with itemized
deductions 2.2
Type of exemption 2.4
Medical and dental expense deduction
Classified by marital status 1.3
Definition pg67
Reported on:
Returns with itemized deductions 2. 1
Classified by marital status 2.2
Time series, 1980-1990 A
Method of estimation
Description pg 12
Minimum tax credit
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Definition pg67
Reported on returns with itemized
deductions 2.2
Miscellaneous itemized deductions
Classified by marital status 1.3
Definition pg68
Reported on:
Returns with itemized deductions 2. 1
Classified by marital status 2.2
Miscellaneous medical expenses
(See Medical and dental expense deduction)
Modified taxable income
Classified by:
Marginal tax rate 3.4
Tax generated at each rate 3.6
Tax generated at specific rate 3.5
Definition pg68
Moving expense deduction
Classified by marital status 1.3
Definition pg68
Reported on returns with itemized deductions 2. 1
N
Nondeductible passive losses
(See also Rent and royalty net income or loss)
Change inlaw pg5
Classified by 1979 income concept B
Nonjoint returns
Returns with total income tax 3.2
Nontaxable returns
(See also Taxable and nontaxable returns)
DefiniUon Pg75
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
o
Other adjustments
(See also Statutory adjustments)
Classified by:
Size of adjusted gross income 1.4
Other contributions
(See Contributions deduction)
Other dependents
(See Exemptions)
Other income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg68
Reported on:
Returns with itemized deductions 2. 1
Classified by marital status 2.2
Other tax credits
Classified by:
Size of adjusted gross income 3.3
Definition pg69
Other taxes deduction
(See Taxes paid deduction)
Other than cash contributions deduction
(See Contributions deduction)
Overpayment
Classified by:
Size of adjusted gross income 1.4
Credited to 1991 estimated tax:
Classified by:
Size of adjusted gross income 3.3
Definition pg 69
Refunded:
Classified by:
Marital status 1.3
138
Individual Returns 1990
Size of adjusted gross income 3.3
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions
classified by marital status 2.2
P
Parent exemptions
(See Exemptions)
Parent's election to report child's interest and
dividends
Definition pg69
Reported on returns with modified
taxable income 3.4, 3.5
Classified by:
Marginal tax rate 3.4
Size of adjusted gross income 3.5
Partnership and S Corporation net income or
loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg69
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Passive losses
Change in law pg 5
Payment with request for extension of filing
time
Classified by:
Size of adjusted gross income 3.3
Definition pg69
Payments to a Keogh plan
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition pg69
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Time series, 1980-1990 A
Penalty tax on qualified retirement plans
Classified by:
Size of adjusted gross income 3.3
Definition pg70
Pensions and annuities
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg70
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Personal exemption
(See Exemptions)
Personal interest deduction
(See Interest paid deduction)
Personal interest paid
(See Interest paid deduction)
Personal property taxes deduction
(See Taxes paid deduction)
Population and sample
Reported on Forms 1040, 1040 A and
1040EZ C
Predetermined estimated tax penalty
Classified by:
Size of adjusted gross income 3.3
Definition Pg70
Prescription medicine and drug expense
(See Medical and dental expense deduction)
Primary IRA payments
(See also Individual retirement arrangement adjustment, de-
ductible payments)
Classified by marital status 1.3
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.2
Processing and management of the sample
Description pg 12
Real estate taxes
(See Taxes paid deduction)
Refund
(See also Overpayment refunded)
Definition Pg70
Regular tax computation
Classified by:
Size of adjusted gross income 3.1
Definition pg70
Rent and royalty net income or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Definition Pg7I
Reported on:
Returns with itemized deductions 2. 1
Classified by marital status 2.2
Time series, 1980-1990 A
Rent net income or loss
Classified by:
Size of adjusted gross income 1.4
Individual Returns 1990
139
Definition Pg71
Requirements for filing
Description pg 1
Retrospective income concept
Classified by size of adjusted gross
income and 1979 income concept B
Description pg5
Royalty net income or loss
Classified by:
Size of adjusted gross income 1.4
Definition pg71
s
S Corporations
(See Partnership and S Corporation net income or loss)
Salaries and wages
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg71
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Sales of capital assets net gain or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition pg71
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Sales of property other than capital assets, net
gain or loss
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Defmition Pg72
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Sample design and selection criteria
Description pg 12
Secondary ERA payments
(See also Individual retirement arrangement adjustment de-
ductible payments)
Classified by marital status 1.3
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.2
Self-employed health insurance adjustment
Classified by size of adjusted gross income 1.4
Defmition Pg72
Self-employment tax
(See also Deduction of self-employment tax)
Change in law pg5
Classified by:
Size of adjusted gross income 3.3
Definition Pg72
Separate returns of married persons
(See also Marital fding status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Sources of income 1.3
Single persons, returns of
(See also Marital filing status)
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Sources of income 1.3
Size of adjusted gross income 1.2
Size of adjusted gross income
Classified by:
Marital status 1.2
Selected income and tax items 1.1
Sources of income 1.4
Type of tax computation 3.1
Definition Pg73
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2. 1
Returns with modified taxable income 3.1
Tax generated by rate 3.5
Returns with total income tax 3.2
Type of exemption 2.3
Size of income
Classified by size of adjusted gross
income and by 1979 income concept B
Social security benefits
Benefits in adjusted gross income:
Classified by:
Marital stattis 1.3
Size of adjusted gross income 1.4
Reported on:
Returns with itemized deductions 2. 1
Classified by:
Marital status 2.2
Size of adjusted gross income 1.4
Defmition pg 73
140
Individual Returns 1990
Social security tax on tip income
Classified by:
Size of adjusted gross income 3.3
Definition Pg73
Sources of income
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions
classified by marital status 2.2
Sources of the data
(See Description of the sample)
Standard deduction
(See also Basic and additional standard
deductions)
Change inlaw pg 5
Classified by marital status 1.2
Defmition pg74
Reported on Form 1040EZ returns 1.5
State income tax refund
(See Taxes paid deduction)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Defmition pg 74
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Statutory adjustments
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Defmirion Pg74
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Type of adjustment 1.4
Surviving spouses, returns of
(See also Marital filing status)
Classified by sources of income ....
1.3
T
Tax credits
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
1979 income concept B
Definition, Total pg 77
Reported on:
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Type of credit 3.3
Tax due at time of filing
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Defmition Pg74
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions
classified by marital status 2.2
Tax from recomputing prior-year investment
credit
Classified by size of adjusted gross income 3.3
Definition Pg74
Tax generated
Classified by:
Each rate at which tax was computed 3.6
Marginal tax rate 3.4
Tax generated at specified rate 3.5
Definition pg74
Reported on returns with modified
taxable income 3.1
Tax items
(See also specific type)
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4, 3.3
Individual Returns 1990
141
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with modified taxable income 3. 1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Tax liability
Classified by:
Marital status 1.3
Size of adjusted gross income 3.3
Defmition, Total pg 77
Reported on:
Returns with itemized deductions
classified by marital status 2.2
Tax payments
(See also specific type)
Classified by;
Marital status 1.3
Size of adjusted gross income 3.3
Defmition pg75
Reported on returns with itemized
deductions classified by marital status 2.2
Tax preparation fee
(See Miscellaneous itemized deductions)
Tax rates
(See Tax generated)
Tax-exempt interest
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Defmition Pg75
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Taxable income
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Marital status 1.2
Size of cumulated adjusted gross income 1.1
Tax generated at specified rate 3.5
Definition pg76
Reported on:
Form 1040A returns 1.6
Form 1040EZ returns 1.5
Returns with modified taxable income 3.1
Returns with itemized deductions 2. 1
Classified by marital status 2.2
Time series, 1980-1990 A
Taxable interest received
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
1979 income concept B
Definition Pg76
Reported on:
Form 1040A returns 1.6
Form 1040EZ retiims 1.5
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Taxable returns
Classified by size of cumulated adjusted
gross income 1.1
Definition Pg75
Reported on:
Form 1040A retiuns 1.6
Form 1040EZ returns 1.5
Returns with itemized deductions 2. 1
Taxes paid deduction
Classified by marital status 1.3
Definition Pg76
Reported on:
Returns with itemized deductions 2. 1.
Classified by marital status 2.2
Time series, 1980-1990 A
Type of taxes paid deduction 2.1
Total deductions
Time series, 1980-1990 A
Total income tax
As percent of adjusted gross income 3.2
Type of tax computation 3.1
Average 1.1
Type of tax computation 3.1
Classified by:
Marital status 1.3
Number of exemptions 2.4
Size of adjusted gross income 1.4
1979 income concept B
Marital status 2.1
142
Individual Returns 1990
Number of exemptions 2.3
Size of cumulated adjusted gross income 1.1
Defmition pg76
Reported on:
Form 1040EZ returns 1.5
Returns with modified taxable income 3.1
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Total itemized deductions
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Marital status 1.2
1979 income concept B
Definition Pg76
Reported on:
Returns with itemized deductions 2.1
Classified by marital status 2.2
Time series, 1980-1990 A
Type of deduction 2.1
Type of tax computation
Classified by size of adjusted gross income 3.1
Defmition pg77
u
Unemployment compensation
Classified by:
Marital status 1.3
Size of adjusted gross income 1.4
Defmition pg77
Reported on:
Form 1040A returns 1.6
Returns with itemized deductions 2.1
Classified by marital status 2.2
Unreimbursed employee business expense
(See also Miscellaneous itemized deductions
and employee business expense)
Definition Pg77
Reported on returns with itemized deductions 2. 1
•4J S COVHLSMENT PRJNTINC OFFICI 1993-/15-015/ 8G552
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Department of the Treasury
Internal Revenue Service
Publication 1304 (Rev. 8-93)
Catalog No. 63338H
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